We divide 109861 by 97
We want to figure out the number of times 109861 can be divided by 97.

Moving on to step 1:
When dividing 1 by 97, we get 0 with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Grab the next digit (0) from the dividend, add it to 1, then carry on: 10 / 97

Let's proceed to step 2:
10 divided by 97 is 0 with a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 10 after subtracting 0 from 10.
Take the next digit (9) from the dividend and append it to 10, then repeat: 109 / 97

Step 3:
97 goes into 109 1 times with a remainder of 12.
The next digit of our result is 1. 
Result so far: 1.0
If we subtract 97 from 109, we get 12.
Append the next digit (8) from the dividend to 12 and continue with: 128 / 97

On to step 4:
When dividing 128 by 97, we get 1 with a remainder of 31.
Write down 1 as next digit of the result. 
Result so far: 11.0
The remainder is 31 after subtracting 97 from 128.
Append the next digit (6) from the dividend to 31 and continue with: 316 / 97

Moving on to step 5:
If we divide 316 by 97, we get 3 and a remainder of 25.
The number 3 becomes the next digit in our result. 
Result so far: 113.0
Subtracting 291 from 316 leaves us with 25.
Take the next digit (1) from the dividend and append it to 25, then repeat: 251 / 97

Let's proceed to step 6:
97 goes into 251 2 times with a remainder of 57.
The next digit of our result is 2. 
Result so far: 1132.0
The remainder is 57 after subtracting 194 from 251.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

Moving on to step 7:
570 divided by 97 is 5 with a remainder of 85.
The number 5 becomes the next digit in our result. 
Result so far: 1132.5
Deduct 485 from 570 and we're left with 85.
Since there are no more digits in the dividend, we add a zero to the remainder making it 850, and continue the process.

Going ahead to step 8:
97 can be fit into 850 8 times, resulting in a remainder of 74.
Record the quotient 8 as the next digit in the result. 
Result so far: 1132.58
Deduct 776 from 850 and we're left with 74.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

Going ahead to step 9:
97 goes into 740 7 times with a remainder of 61.
Record the quotient 7 as the next digit in the result. 
Result so far: 1132.587
If we take 679 away from 740, we end up with 61.
Since there are no more digits in the dividend, we add a zero to the remainder making it 610, and continue the process.

Going ahead to step 10:
97 goes into 610 6 times with a remainder of 28.
Use 6 as the next digit of our solution. 
Result so far: 1132.5876
The remainder is 28 after subtracting 582 from 610.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Moving on to step 11:
97 goes into 280 2 times with a remainder of 86.
Record the quotient 2 as the next digit in the result. 
Result so far: 1132.58762
If we take 194 away from 280, we end up with 86.
Since there are no more digits in the dividend, we add a zero to the remainder making it 860, and continue the process.

Moving on to step 12:
97 can be fit into 860 8 times, resulting in a remainder of 84.
Record the quotient 8 as the next digit in the result. 
Result so far: 1132.587628
The remainder is 84 after subtracting 776 from 860.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Going ahead to step 13:
If we divide 840 by 97, we get 8 and a remainder of 64.
Write down 8 as next digit of the result. 
Result so far: 1132.5876288
The remainder is 64 after subtracting 776 from 840.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Our division results in 1132.5876288 with a remaining 6.4e-07.