We look at the division of 97406325 by 265 
Our goal is to divide 97406325 by 265.

Going ahead to step 1:
265 can be fit into 9 0 times, resulting in a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Take the next digit (7) from the dividend and append it to 9, then repeat: 97 / 265

On to step 2:
When dividing 97 by 265, we get 0 with a remainder of 97.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 97, we end up with 97.
Fetch the next digit (4) from the dividend, attach it to 97 and continue: 974 / 265

Advancing to step 3:
265 goes into 974 3 times with a remainder of 179.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
If we take 795 away from 974, we end up with 179.
Fetch the next digit (0) from the dividend, attach it to 179 and continue: 1790 / 265

Moving on to step 4:
1790 divided by 265 is 6 with a remainder of 200.
Write down 6 as next digit of the result. 
Result so far: 36.0
Subtracting 1590 from 1790 leaves us with 200.
Fetch the next digit (6) from the dividend, attach it to 200 and continue: 2006 / 265

Step 5:
The number 265 fits into 2006 7 times, leaving a remainder of 151.
The next digit of our result is 7. 
Result so far: 367.0
Subtract 1855 from 2006 to get 151.
Append the next digit (3) from the dividend to 151 and continue with: 1513 / 265

Advancing to step 6:
265 goes into 1513 5 times with a remainder of 188.
Use 5 as the next digit of our solution. 
Result so far: 3675.0
Subtract 1325 from 1513 to get 188.
Take the next digit (2) from the dividend and append it to 188, then repeat: 1882 / 265

Step 7:
When dividing 1882 by 265, we get 7 with a remainder of 27.
Use 7 as the next digit of our solution. 
Result so far: 36757.0
Subtract 1855 from 1882 to get 27.
Append the next digit (5) from the dividend to 27 and continue with: 275 / 265

Let's proceed to step 8:
265 goes into 275 1 times with a remainder of 10.
The number 1 becomes the next digit in our result. 
Result so far: 367571.0
Deduct 265 from 275 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 9:
100 divided by 265 is 0 with a remainder of 100.
The number 0 becomes the next digit in our result. 
Result so far: 367571.0
Subtracting 0 from 100 leaves us with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Moving on to step 10:
When dividing 1000 by 265, we get 3 with a remainder of 205.
The next digit of our result is 3. 
Result so far: 367571.03
If we subtract 795 from 1000, we get 205.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2050, and continue the process.

Going ahead to step 11:
The number 265 fits into 2050 7 times, leaving a remainder of 195.
The number 7 becomes the next digit in our result. 
Result so far: 367571.037
Subtracting 1855 from 2050 leaves us with 195.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1950, and continue the process.

Step 12:
265 can be fit into 1950 7 times, resulting in a remainder of 95.
Record the quotient 7 as the next digit in the result. 
Result so far: 367571.0377
If we subtract 1855 from 1950, we get 95.
Since there are no more digits in the dividend, we add a zero to the remainder making it 950, and continue the process.

After the division, we end up with 367571.0377 and a remainder of 0.00095.