We look at the division of 97447523 by 230 
We're looking to find how many times 230 goes into 97447523.

On to step 1:
230 can be fit into 9 0 times, resulting in a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Append the next digit (7) from the dividend to 9 and continue with: 97 / 230

On to step 2:
97 divided by 230 is 0 with a remainder of 97.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 97, we end up with 97.
Fetch the next digit (4) from the dividend, attach it to 97 and continue: 974 / 230

On to step 3:
230 can be fit into 974 4 times, resulting in a remainder of 54.
Write down 4 as next digit of the result. 
Result so far: 4.0
Subtract 920 from 974 to get 54.
Include the next digit (4) from the dividend after 54, then repeat: 544 / 230

Going ahead to step 4:
230 goes into 544 2 times with a remainder of 84.
Put 2 as the next digit of the answer. 
Result so far: 42.0
Deduct 460 from 544 and we're left with 84.
Fetch the next digit (7) from the dividend, attach it to 84 and continue: 847 / 230

Going ahead to step 5:
230 goes into 847 3 times with a remainder of 157.
The number 3 becomes the next digit in our result. 
Result so far: 423.0
Subtract 690 from 847 to get 157.
Append the next digit (5) from the dividend to 157 and continue with: 1575 / 230

Moving on to step 6:
If we divide 1575 by 230, we get 6 and a remainder of 195.
Use 6 as the next digit of our solution. 
Result so far: 4236.0
The remainder is 195 after subtracting 1380 from 1575.
Include the next digit (2) from the dividend after 195, then repeat: 1952 / 230

On to step 7:
230 goes into 1952 8 times with a remainder of 112.
Record the quotient 8 as the next digit in the result. 
Result so far: 42368.0
If we take 1840 away from 1952, we end up with 112.
Fetch the next digit (3) from the dividend, attach it to 112 and continue: 1123 / 230

Moving on to step 8:
230 goes into 1123 4 times with a remainder of 203.
Record the quotient 4 as the next digit in the result. 
Result so far: 423684.0
If we take 920 away from 1123, we end up with 203.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2030, and continue the process.

Let's proceed to step 9:
When dividing 2030 by 230, we get 8 with a remainder of 190.
Write down 8 as next digit of the result. 
Result so far: 423684.8
Subtracting 1840 from 2030 leaves us with 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1900, and continue the process.

Let's proceed to step 10:
The number 230 fits into 1900 8 times, leaving a remainder of 60.
The number 8 becomes the next digit in our result. 
Result so far: 423684.88
The remainder is 60 after subtracting 1840 from 1900.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

After the division, we end up with 423684.88 and a remainder of 0.06.