97940672 ÷ 352 
Our goal is to divide 97940672 by 352.

On to step 1:
When dividing 9 by 352, we get 0 with a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Take the next digit (7) from the dividend and append it to 9, then repeat: 97 / 352

Step 2:
352 can be fit into 97 0 times, resulting in a remainder of 97.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 97 after subtracting 0 from 97.
Bring next digit (9) of the dividend behind the 97 and repeat the process: 979 / 352

On to step 3:
979 divided by 352 is 2 with a remainder of 275.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtract 704 from 979 to get 275.
Include the next digit (4) from the dividend after 275, then repeat: 2754 / 352

Let's proceed to step 4:
2754 divided by 352 is 7 with a remainder of 290.
Record the quotient 7 as the next digit in the result. 
Result so far: 27.0
Subtracting 2464 from 2754 leaves us with 290.
Append the next digit (0) from the dividend to 290 and continue with: 2900 / 352

On to step 5:
2900 divided by 352 is 8 with a remainder of 84.
Record the quotient 8 as the next digit in the result. 
Result so far: 278.0
The remainder is 84 after subtracting 2816 from 2900.
Grab the next digit (6) from the dividend, add it to 84, then carry on: 846 / 352

Advancing to step 6:
352 goes into 846 2 times with a remainder of 142.
The next digit of our result is 2. 
Result so far: 2782.0
Deduct 704 from 846 and we're left with 142.
Include the next digit (7) from the dividend after 142, then repeat: 1427 / 352

Step 7:
When dividing 1427 by 352, we get 4 with a remainder of 19.
Write down 4 as next digit of the result. 
Result so far: 27824.0
If we subtract 1408 from 1427, we get 19.
Include the next digit (2) from the dividend after 19, then repeat: 192 / 352

Moving on to step 8:
352 can be fit into 192 0 times, resulting in a remainder of 192.
Use 0 as the next digit of our solution. 
Result so far: 278240.0
If we take 0 away from 192, we end up with 192.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1920, and continue the process.

Advancing to step 9:
If we divide 1920 by 352, we get 5 and a remainder of 160.
Put 5 as the next digit of the answer. 
Result so far: 278240.5
Deduct 1760 from 1920 and we're left with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

On to step 10:
The number 352 fits into 1600 4 times, leaving a remainder of 192.
Put 4 as the next digit of the answer. 
Result so far: 278240.54
If we subtract 1408 from 1600, we get 192.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1920, and continue the process.

Advancing to step 11:
When dividing 1920 by 352, we get 5 with a remainder of 160.
The next digit of our result is 5. 
Result so far: 278240.545
The remainder is 160 after subtracting 1760 from 1920.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

On to step 12:
1600 divided by 352 is 4 with a remainder of 192.
The number 4 becomes the next digit in our result. 
Result so far: 278240.5454
If we take 1408 away from 1600, we end up with 192.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1920, and continue the process.

Advancing to step 13:
The number 352 fits into 1920 5 times, leaving a remainder of 160.
Record the quotient 5 as the next digit in the result. 
Result so far: 278240.54545
Deduct 1760 from 1920 and we're left with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Moving on to step 14:
352 can be fit into 1600 4 times, resulting in a remainder of 192.
Write down 4 as next digit of the result. 
Result so far: 278240.545454
If we take 1408 away from 1600, we end up with 192.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1920, and continue the process.

Let's proceed to step 15:
The number 352 fits into 1920 5 times, leaving a remainder of 160.
Use 5 as the next digit of our solution. 
Result so far: 278240.5454545
Deduct 1760 from 1920 and we're left with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Advancing to step 16:
352 can be fit into 1600 4 times, resulting in a remainder of 192.
The next digit of our result is 4. 
Result so far: 278240.54545454
Subtracting 1408 from 1600 leaves us with 192.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1920, and continue the process.

After the division, we end up with 278240.54545454 and a remainder of 1.92e-07.