We look at the division of 426358 by 97 
Let's see how many times 97 fits into 426358.

Let's proceed to step 1:
4 divided by 97 is 0 with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Take the next digit (2) from the dividend and append it to 4, then repeat: 42 / 97

Let's proceed to step 2:
42 divided by 97 is 0 with a remainder of 42.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 42, we get 42.
Grab the next digit (6) from the dividend, add it to 42, then carry on: 426 / 97

On to step 3:
97 can be fit into 426 4 times, resulting in a remainder of 38.
The next digit of our result is 4. 
Result so far: 4.0
Deduct 388 from 426 and we're left with 38.
Include the next digit (3) from the dividend after 38, then repeat: 383 / 97

Step 4:
97 goes into 383 3 times with a remainder of 92.
The next digit of our result is 3. 
Result so far: 43.0
Subtract 291 from 383 to get 92.
Include the next digit (5) from the dividend after 92, then repeat: 925 / 97

Moving on to step 5:
925 divided by 97 is 9 with a remainder of 52.
The number 9 becomes the next digit in our result. 
Result so far: 439.0
If we subtract 873 from 925, we get 52.
Include the next digit (8) from the dividend after 52, then repeat: 528 / 97

Moving on to step 6:
The number 97 fits into 528 5 times, leaving a remainder of 43.
Use 5 as the next digit of our solution. 
Result so far: 4395.0
If we subtract 485 from 528, we get 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

On to step 7:
When dividing 430 by 97, we get 4 with a remainder of 42.
The number 4 becomes the next digit in our result. 
Result so far: 4395.4
If we subtract 388 from 430, we get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

On to step 8:
97 can be fit into 420 4 times, resulting in a remainder of 32.
Use 4 as the next digit of our solution. 
Result so far: 4395.44
Deduct 388 from 420 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The final outcome is 4395.44, with a leftover of 0.032.