We look at the division of 97404823 by 435 
Our goal is to divide 97404823 by 435.

Going ahead to step 1:
435 can be fit into 9 0 times, resulting in 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.
Bring next digit (7) of the dividend behind the 9 and repeat the process: 97 / 435

Moving on to step 2:
When dividing 97 by 435, we get 0 with a remainder of 97.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 97 leaves us with 97.
Include the next digit (4) from the dividend after 97, then repeat: 974 / 435

Going ahead to step 3:
If we divide 974 by 435, we get 2 and a remainder of 104.
Use 2 as the next digit of our solution. 
Result so far: 2.0
The remainder is 104 after subtracting 870 from 974.
Take the next digit (0) from the dividend and append it to 104, then repeat: 1040 / 435

Going ahead to step 4:
The number 435 fits into 1040 2 times, leaving a remainder of 170.
The next digit of our result is 2. 
Result so far: 22.0
If we subtract 870 from 1040, we get 170.
Take the next digit (4) from the dividend and append it to 170, then repeat: 1704 / 435

Let's proceed to step 5:
If we divide 1704 by 435, we get 3 and a remainder of 399.
Write down 3 as next digit of the result. 
Result so far: 223.0
Subtract 1305 from 1704 to get 399.
Include the next digit (8) from the dividend after 399, then repeat: 3998 / 435

Going ahead to step 6:
When dividing 3998 by 435, we get 9 with a remainder of 83.
Record the quotient 9 as the next digit in the result. 
Result so far: 2239.0
Deduct 3915 from 3998 and we're left with 83.
Take the next digit (2) from the dividend and append it to 83, then repeat: 832 / 435

Moving on to step 7:
435 goes into 832 1 times with a remainder of 397.
Use 1 as the next digit of our solution. 
Result so far: 22391.0
The remainder is 397 after subtracting 435 from 832.
Append the next digit (3) from the dividend to 397 and continue with: 3973 / 435

On to step 8:
3973 divided by 435 is 9 with a remainder of 58.
The number 9 becomes the next digit in our result. 
Result so far: 223919.0
If we take 3915 away from 3973, we end up with 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Going ahead to step 9:
When dividing 580 by 435, we get 1 with a remainder of 145.
Use 1 as the next digit of our solution. 
Result so far: 223919.1
If we subtract 435 from 580, we get 145.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1450, and continue the process.

Moving on to step 10:
When dividing 1450 by 435, we get 3 with a remainder of 145.
The next digit of our result is 3. 
Result so far: 223919.13
The remainder is 145 after subtracting 1305 from 1450.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1450, and continue the process.

Going ahead to step 11:
If we divide 1450 by 435, we get 3 and a remainder of 145.
Write down 3 as next digit of the result. 
Result so far: 223919.133
Subtracting 1305 from 1450 leaves us with 145.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1450, and continue the process.

The final outcome is 223919.133, with a leftover of 0.0145.