Let's divide 926732 by 97
Let's see how many times 97 fits into 926732.

Let's proceed to step 1:
The number 97 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.
Append the next digit (2) from the dividend to 9 and continue with: 92 / 97

Let's proceed to step 2:
97 goes into 92 0 times with a remainder of 92.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 92, we end up with 92.
Include the next digit (6) from the dividend after 92, then repeat: 926 / 97

Going ahead to step 3:
The number 97 fits into 926 9 times, leaving a remainder of 53.
The number 9 becomes the next digit in our result. 
Result so far: 9.0
The remainder is 53 after subtracting 873 from 926.
Fetch the next digit (7) from the dividend, attach it to 53 and continue: 537 / 97

Step 4:
537 divided by 97 is 5 with a remainder of 52.
The number 5 becomes the next digit in our result. 
Result so far: 95.0
If we take 485 away from 537, we end up with 52.
Grab the next digit (3) from the dividend, add it to 52, then carry on: 523 / 97

Let's proceed to step 5:
523 divided by 97 is 5 with a remainder of 38.
The next digit of our result is 5. 
Result so far: 955.0
Deduct 485 from 523 and we're left with 38.
Take the next digit (2) from the dividend and append it to 38, then repeat: 382 / 97

On to step 6:
97 can be fit into 382 3 times, resulting in a remainder of 91.
Record the quotient 3 as the next digit in the result. 
Result so far: 9553.0
Subtract 291 from 382 to get 91.
Since there are no more digits in the dividend, we add a zero to the remainder making it 910, and continue the process.

Moving on to step 7:
97 goes into 910 9 times with a remainder of 37.
The next digit of our result is 9. 
Result so far: 9553.9
If we subtract 873 from 910, we get 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Step 8:
97 goes into 370 3 times with a remainder of 79.
The number 3 becomes the next digit in our result. 
Result so far: 9553.93
Subtracting 291 from 370 leaves us with 79.
Since there are no more digits in the dividend, we add a zero to the remainder making it 790, and continue the process.

Going ahead to step 9:
The number 97 fits into 790 8 times, leaving a remainder of 14.
The next digit of our result is 8. 
Result so far: 9553.938
If we take 776 away from 790, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 10:
140 divided by 97 is 1 with a remainder of 43.
The next digit of our result is 1. 
Result so far: 9553.9381
Subtract 97 from 140 to get 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Going ahead to step 11:
430 divided by 97 is 4 with a remainder of 42.
Record the quotient 4 as the next digit in the result. 
Result so far: 9553.93814
Subtracting 388 from 430 leaves us with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Step 12:
97 can be fit into 420 4 times, resulting in a remainder of 32.
Put 4 as the next digit of the answer. 
Result so far: 9553.938144
Subtract 388 from 420 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The final result is 9553.938144 with a remainder of 3.2e-06.