We look at the division of 97363710 by 400 
We want to figure out the number of times 97363710 can be divided by 400.

Step 1:
400 goes into 9 0 times with a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Take the next digit (7) from the dividend and append it to 9, then repeat: 97 / 400

Advancing to step 2:
400 can be fit into 97 0 times, resulting in a remainder of 97.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 97 after subtracting 0 from 97.
Bring next digit (3) of the dividend behind the 97 and repeat the process: 973 / 400

On to step 3:
If we divide 973 by 400, we get 2 and a remainder of 173.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
The remainder is 173 after subtracting 800 from 973.
Fetch the next digit (6) from the dividend, attach it to 173 and continue: 1736 / 400

On to step 4:
The number 400 fits into 1736 4 times, leaving a remainder of 136.
Write down 4 as next digit of the result. 
Result so far: 24.0
The remainder is 136 after subtracting 1600 from 1736.
Take the next digit (3) from the dividend and append it to 136, then repeat: 1363 / 400

On to step 5:
If we divide 1363 by 400, we get 3 and a remainder of 163.
Use 3 as the next digit of our solution. 
Result so far: 243.0
Deduct 1200 from 1363 and we're left with 163.
Include the next digit (7) from the dividend after 163, then repeat: 1637 / 400

Let's proceed to step 6:
The number 400 fits into 1637 4 times, leaving a remainder of 37.
Put 4 as the next digit of the answer. 
Result so far: 2434.0
Deduct 1600 from 1637 and we're left with 37.
Bring next digit (1) of the dividend behind the 37 and repeat the process: 371 / 400

On to step 7:
If we divide 371 by 400, we get 0 and a remainder of 371.
The next digit of our result is 0. 
Result so far: 24340.0
If we subtract 0 from 371, we get 371.
Fetch the next digit (0) from the dividend, attach it to 371 and continue: 3710 / 400

Step 8:
400 goes into 3710 9 times with a remainder of 110.
The next digit of our result is 9. 
Result so far: 243409.0
Subtracting 3600 from 3710 leaves us with 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

Going ahead to step 9:
The number 400 fits into 1100 2 times, leaving a remainder of 300.
Use 2 as the next digit of our solution. 
Result so far: 243409.2
If we take 800 away from 1100, we end up with 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

On to step 10:
3000 divided by 400 is 7 with a remainder of 200.
The number 7 becomes the next digit in our result. 
Result so far: 243409.27
Subtract 2800 from 3000 to get 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Step 11:
The number 400 fits into 2000 5 times, leaving a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 243409.275
Subtracting 2000 from 2000 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 12:
If we divide 0 by 400, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 243409.275
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 13:
400 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 243409.275
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

After the division, we end up with 243409.275 and a remainder of 0.0.