We look at the division of 97823327 by 263 
We're looking to find how many times 263 goes into 97823327.

Step 1:
The number 263 fits into 9 0 times, leaving a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Grab the next digit (7) from the dividend, add it to 9, then carry on: 97 / 263

Going ahead to step 2:
263 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
Deduct 0 from 97 and we're left with 97.
Fetch the next digit (8) from the dividend, attach it to 97 and continue: 978 / 263

Let's proceed to step 3:
978 divided by 263 is 3 with a remainder of 189.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Deduct 789 from 978 and we're left with 189.
Take the next digit (2) from the dividend and append it to 189, then repeat: 1892 / 263

Advancing to step 4:
The number 263 fits into 1892 7 times, leaving a remainder of 51.
Put 7 as the next digit of the answer. 
Result so far: 37.0
Subtract 1841 from 1892 to get 51.
Bring next digit (3) of the dividend behind the 51 and repeat the process: 513 / 263

Moving on to step 5:
263 can be fit into 513 1 times, resulting in a remainder of 250.
Put 1 as the next digit of the answer. 
Result so far: 371.0
Subtracting 263 from 513 leaves us with 250.
Take the next digit (3) from the dividend and append it to 250, then repeat: 2503 / 263

Moving on to step 6:
263 goes into 2503 9 times with a remainder of 136.
Use 9 as the next digit of our solution. 
Result so far: 3719.0
Subtracting 2367 from 2503 leaves us with 136.
Take the next digit (2) from the dividend and append it to 136, then repeat: 1362 / 263

Let's proceed to step 7:
1362 divided by 263 is 5 with a remainder of 47.
The next digit of our result is 5. 
Result so far: 37195.0
The remainder is 47 after subtracting 1315 from 1362.
Bring next digit (7) of the dividend behind the 47 and repeat the process: 477 / 263

Going ahead to step 8:
477 divided by 263 is 1 with a remainder of 214.
Record the quotient 1 as the next digit in the result. 
Result so far: 371951.0
Deduct 263 from 477 and we're left with 214.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2140, and continue the process.

Advancing to step 9:
263 can be fit into 2140 8 times, resulting in a remainder of 36.
Write down 8 as next digit of the result. 
Result so far: 371951.8
The remainder is 36 after subtracting 2104 from 2140.
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 10:
263 can be fit into 360 1 times, resulting in a remainder of 97.
The next digit of our result is 1. 
Result so far: 371951.81
The remainder is 97 after subtracting 263 from 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 970, and continue the process.

On to step 11:
263 can be fit into 970 3 times, resulting in a remainder of 181.
Use 3 as the next digit of our solution. 
Result so far: 371951.813
Deduct 789 from 970 and we're left with 181.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1810, and continue the process.

Moving on to step 12:
1810 divided by 263 is 6 with a remainder of 232.
Record the quotient 6 as the next digit in the result. 
Result so far: 371951.8136
Subtract 1578 from 1810 to get 232.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2320, and continue the process.

Going ahead to step 13:
263 goes into 2320 8 times with a remainder of 216.
Use 8 as the next digit of our solution. 
Result so far: 371951.81368
Subtract 2104 from 2320 to get 216.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2160, and continue the process.

Going ahead to step 14:
The number 263 fits into 2160 8 times, leaving a remainder of 56.
Use 8 as the next digit of our solution. 
Result so far: 371951.813688
Subtracting 2104 from 2160 leaves us with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

The final result is 371951.813688 with a remainder of 5.6e-06.