We divide 526983 by 97
We want to figure out the number of times 526983 can be divided by 97.

Moving on to step 1:
97 goes into 5 0 times with a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Append the next digit (2) from the dividend to 5 and continue with: 52 / 97

On to step 2:
When dividing 52 by 97, we get 0 with a remainder of 52.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 52 to get 52.
Take the next digit (6) from the dividend and append it to 52, then repeat: 526 / 97

Going ahead to step 3:
The number 97 fits into 526 5 times, leaving a remainder of 41.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
Deduct 485 from 526 and we're left with 41.
Include the next digit (9) from the dividend after 41, then repeat: 419 / 97

Advancing to step 4:
When dividing 419 by 97, we get 4 with a remainder of 31.
The next digit of our result is 4. 
Result so far: 54.0
If we take 388 away from 419, we end up with 31.
Append the next digit (8) from the dividend to 31 and continue with: 318 / 97

Let's proceed to step 5:
When dividing 318 by 97, we get 3 with a remainder of 27.
The number 3 becomes the next digit in our result. 
Result so far: 543.0
Subtracting 291 from 318 leaves us with 27.
Append the next digit (3) from the dividend to 27 and continue with: 273 / 97

Step 6:
When dividing 273 by 97, we get 2 with a remainder of 79.
Write down 2 as next digit of the result. 
Result so far: 5432.0
Subtracting 194 from 273 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 7:
97 goes into 790 8 times with a remainder of 14.
Record the quotient 8 as the next digit in the result. 
Result so far: 5432.8
The remainder is 14 after subtracting 776 from 790.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Step 8:
97 goes into 140 1 times with a remainder of 43.
The next digit of our result is 1. 
Result so far: 5432.81
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.

Let's proceed to step 9:
97 can be fit into 430 4 times, resulting in a remainder of 42.
Use 4 as the next digit of our solution. 
Result so far: 5432.814
If we subtract 388 from 430, we get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Advancing to step 10:
If we divide 420 by 97, we get 4 and a remainder of 32.
Use 4 as the next digit of our solution. 
Result so far: 5432.8144
Deduct 388 from 420 and we're left with 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 5432.8144 with a remainder of 0.00032.