We're dividing 276348 by 97 
We're looking to find how many times 97 goes into 276348.

Step 1:
97 goes into 2 0 times with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Fetch the next digit (7) from the dividend, attach it to 2 and continue: 27 / 97

Moving on to step 2:
27 divided by 97 is 0 with a remainder of 27.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 27 after subtracting 0 from 27.
Bring next digit (6) of the dividend behind the 27 and repeat the process: 276 / 97

Moving on to step 3:
If we divide 276 by 97, we get 2 and a remainder of 82.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 194 away from 276, we end up with 82.
Include the next digit (3) from the dividend after 82, then repeat: 823 / 97

Moving on to step 4:
When dividing 823 by 97, we get 8 with a remainder of 47.
Record the quotient 8 as the next digit in the result. 
Result so far: 28.0
If we take 776 away from 823, we end up with 47.
Bring next digit (4) of the dividend behind the 47 and repeat the process: 474 / 97

Moving on to step 5:
97 can be fit into 474 4 times, resulting in a remainder of 86.
The next digit of our result is 4. 
Result so far: 284.0
If we take 388 away from 474, we end up with 86.
Fetch the next digit (8) from the dividend, attach it to 86 and continue: 868 / 97

Step 6:
If we divide 868 by 97, we get 8 and a remainder of 92.
Record the quotient 8 as the next digit in the result. 
Result so far: 2848.0
Subtract 776 from 868 to get 92.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

Advancing to step 7:
The number 97 fits into 920 9 times, leaving a remainder of 47.
Write down 9 as next digit of the result. 
Result so far: 2848.9
If we take 873 away from 920, we end up with 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Step 8:
470 divided by 97 is 4 with a remainder of 82.
The number 4 becomes the next digit in our result. 
Result so far: 2848.94
Subtracting 388 from 470 leaves us with 82.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

Step 9:
The number 97 fits into 820 8 times, leaving a remainder of 44.
The number 8 becomes the next digit in our result. 
Result so far: 2848.948
Subtracting 776 from 820 leaves us with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Moving on to step 10:
440 divided by 97 is 4 with a remainder of 52.
Write down 4 as next digit of the result. 
Result so far: 2848.9484
If we take 388 away from 440, we end up with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Let's proceed to step 11:
When dividing 520 by 97, we get 5 with a remainder of 35.
Write down 5 as next digit of the result. 
Result so far: 2848.94845
If we subtract 485 from 520, we get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Advancing to step 12:
97 can be fit into 350 3 times, resulting in a remainder of 59.
The next digit of our result is 3. 
Result so far: 2848.948453
Subtract 291 from 350 to get 59.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

Moving on to step 13:
97 can be fit into 590 6 times, resulting in a remainder of 8.
The next digit of our result is 6. 
Result so far: 2848.9484536
If we take 582 away from 590, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 14:
The number 97 fits into 80 0 times, leaving a remainder of 80.
Use 0 as the next digit of our solution. 
Result so far: 2848.9484536
If we subtract 0 from 80, we get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

The final result is 2848.9484536 with a remainder of 8e-08.