265396 ÷ 97 
We want to divide 265396 by 97.

Going ahead to step 1:
97 goes into 2 0 times with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Take the next digit (6) from the dividend and append it to 2, then repeat: 26 / 97

Going ahead to step 2:
97 can be fit into 26 0 times, resulting in a remainder of 26.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 26, we end up with 26.
Fetch the next digit (5) from the dividend, attach it to 26 and continue: 265 / 97

On to step 3:
When dividing 265 by 97, we get 2 with a remainder of 71.
The next digit of our result is 2. 
Result so far: 2.0
Subtract 194 from 265 to get 71.
Grab the next digit (3) from the dividend, add it to 71, then carry on: 713 / 97

On to step 4:
97 goes into 713 7 times with a remainder of 34.
Put 7 as the next digit of the answer. 
Result so far: 27.0
Deduct 679 from 713 and we're left with 34.
Include the next digit (9) from the dividend after 34, then repeat: 349 / 97

Step 5:
349 divided by 97 is 3 with a remainder of 58.
Use 3 as the next digit of our solution. 
Result so far: 273.0
Deduct 291 from 349 and we're left with 58.
Fetch the next digit (6) from the dividend, attach it to 58 and continue: 586 / 97

Advancing to step 6:
The number 97 fits into 586 6 times, leaving a remainder of 4.
The number 6 becomes the next digit in our result. 
Result so far: 2736.0
If we take 582 away from 586, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 7:
If we divide 40 by 97, we get 0 and a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 2736.0
Deduct 0 from 40 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 8:
400 divided by 97 is 4 with a remainder of 12.
The number 4 becomes the next digit in our result. 
Result so far: 2736.04
The remainder is 12 after subtracting 388 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 9:
97 goes into 120 1 times with a remainder of 23.
Record the quotient 1 as the next digit in the result. 
Result so far: 2736.041
Subtract 97 from 120 to get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Going ahead to step 10:
97 goes into 230 2 times with a remainder of 36.
The number 2 becomes the next digit in our result. 
Result so far: 2736.0412
If we subtract 194 from 230, 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.

Step 11:
When dividing 360 by 97, we get 3 with a remainder of 69.
The number 3 becomes the next digit in our result. 
Result so far: 2736.04123
Deduct 291 from 360 and we're left with 69.
Since there are no more digits in the dividend, we add a zero to the remainder making it 690, and continue the process.

Let's proceed to step 12:
690 divided by 97 is 7 with a remainder of 11.
Write down 7 as next digit of the result. 
Result so far: 2736.041237
Subtracting 679 from 690 leaves us with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Let's proceed to step 13:
97 goes into 110 1 times with a remainder of 13.
The next digit of our result is 1. 
Result so far: 2736.0412371
Deduct 97 from 110 and we're left 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.

On to step 14:
If we divide 130 by 97, we get 1 and a remainder of 33.
Record the quotient 1 as the next digit in the result. 
Result so far: 2736.04123711
Subtracting 97 from 130 leaves us with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

In conclusion, the division gives 2736.04123711 with a balance of 3.3e-08.