We look at the division of 67326184 by 97 
We're looking to find how many times 97 goes into 67326184.

On to step 1:
97 goes into 6 0 times with a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Take the next digit (7) from the dividend and append it to 6, then repeat: 67 / 97

Step 2:
The number 97 fits into 67 0 times, leaving a remainder of 67.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 67 after subtracting 0 from 67.
Include the next digit (3) from the dividend after 67, then repeat: 673 / 97

On to step 3:
97 goes into 673 6 times with a remainder of 91.
Write down 6 as next digit of the result. 
Result so far: 6.0
The remainder is 91 after subtracting 582 from 673.
Bring next digit (2) of the dividend behind the 91 and repeat the process: 912 / 97

Let's proceed to step 4:
If we divide 912 by 97, we get 9 and a remainder of 39.
The next digit of our result is 9. 
Result so far: 69.0
Subtract 873 from 912 to get 39.
Fetch the next digit (6) from the dividend, attach it to 39 and continue: 396 / 97

On to step 5:
396 divided by 97 is 4 with a remainder of 8.
The next digit of our result is 4. 
Result so far: 694.0
If we take 388 away from 396, we end up with 8.
Include the next digit (1) from the dividend after 8, then repeat: 81 / 97

On to step 6:
The number 97 fits into 81 0 times, leaving a remainder of 81.
Use 0 as the next digit of our solution. 
Result so far: 6940.0
If we take 0 away from 81, we end up with 81.
Grab the next digit (8) from the dividend, add it to 81, then carry on: 818 / 97

On to step 7:
97 can be fit into 818 8 times, resulting in a remainder of 42.
The number 8 becomes the next digit in our result. 
Result so far: 69408.0
Deduct 776 from 818 and we're left with 42.
Fetch the next digit (4) from the dividend, attach it to 42 and continue: 424 / 97

Let's proceed to step 8:
The number 97 fits into 424 4 times, leaving a remainder of 36.
Use 4 as the next digit of our solution. 
Result so far: 694084.0
If we subtract 388 from 424, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Going ahead to step 9:
If we divide 360 by 97, we get 3 and a remainder of 69.
The next digit of our result is 3. 
Result so far: 694084.3
Subtract 291 from 360 to get 69.
Since there are no more digits in the dividend, we add a zero to the remainder making it 690, and continue the process.

Moving on to step 10:
97 can be fit into 690 7 times, resulting in a remainder of 11.
The number 7 becomes the next digit in our result. 
Result so far: 694084.37
Subtract 679 from 690 to get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Moving on to step 11:
97 goes into 110 1 times with a remainder of 13.
Write down 1 as next digit of the result. 
Result so far: 694084.371
Subtracting 97 from 110 leaves us with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Moving on to step 12:
The number 97 fits into 130 1 times, leaving a remainder of 33.
The next digit of our result is 1. 
Result so far: 694084.3711
If we subtract 97 from 130, we get 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

The quotient of the division is 694084.3711, and the remainder is 0.00033.