We're dividing 97028060 by 894 
We want to figure out the number of times 97028060 can be divided by 894.

On to step 1:
9 divided by 894 is 0 with a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Include the next digit (7) from the dividend after 9, then repeat: 97 / 894

Going ahead to step 2:
If we divide 97 by 894, we get 0 and a remainder of 97.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 97, we end up with 97.
Append the next digit (0) from the dividend to 97 and continue with: 970 / 894

On to step 3:
When dividing 970 by 894, we get 1 with a remainder of 76.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 894 from 970 to get 76.
Include the next digit (2) from the dividend after 76, then repeat: 762 / 894

Moving on to step 4:
If we divide 762 by 894, we get 0 and a remainder of 762.
Put 0 as the next digit of the answer. 
Result so far: 10.0
Deduct 0 from 762 and we're left with 762.
Bring next digit (8) of the dividend behind the 762 and repeat the process: 7628 / 894

Let's proceed to step 5:
When dividing 7628 by 894, we get 8 with a remainder of 476.
Put 8 as the next digit of the answer. 
Result so far: 108.0
If we take 7152 away from 7628, we end up with 476.
Include the next digit (0) from the dividend after 476, then repeat: 4760 / 894

Moving on to step 6:
When dividing 4760 by 894, we get 5 with a remainder of 290.
Write down 5 as next digit of the result. 
Result so far: 1085.0
Subtract 4470 from 4760 to get 290.
Grab the next digit (6) from the dividend, add it to 290, then carry on: 2906 / 894

Step 7:
When dividing 2906 by 894, we get 3 with a remainder of 224.
The number 3 becomes the next digit in our result. 
Result so far: 10853.0
Deduct 2682 from 2906 and we're left with 224.
Include the next digit (0) from the dividend after 224, then repeat: 2240 / 894

On to step 8:
2240 divided by 894 is 2 with a remainder of 452.
The next digit of our result is 2. 
Result so far: 108532.0
The remainder is 452 after subtracting 1788 from 2240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4520, and continue the process.

Step 9:
894 can be fit into 4520 5 times, resulting in a remainder of 50.
The number 5 becomes the next digit in our result. 
Result so far: 108532.5
Subtract 4470 from 4520 to get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

On to step 10:
894 goes into 500 0 times with a remainder of 500.
Use 0 as the next digit of our solution. 
Result so far: 108532.5
Subtract 0 from 500 to get 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5000, and continue the process.

Advancing to step 11:
The number 894 fits into 5000 5 times, leaving a remainder of 530.
Record the quotient 5 as the next digit in the result. 
Result so far: 108532.505
If we take 4470 away from 5000, we end up with 530.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5300, and continue the process.

On to step 12:
894 can be fit into 5300 5 times, resulting in a remainder of 830.
Write down 5 as next digit of the result. 
Result so far: 108532.5055
The remainder is 830 after subtracting 4470 from 5300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8300, and continue the process.

After the division, we end up with 108532.5055 and a remainder of 0.0083.