We look at the division of 97498273 by 426 
We're looking to find how many times 426 goes into 97498273.

Advancing to step 1:
When dividing 9 by 426, we get 0 with a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Include the next digit (7) from the dividend after 9, then repeat: 97 / 426

Advancing to step 2:
97 divided by 426 is 0 with a remainder of 97.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 97 to get 97.
Fetch the next digit (4) from the dividend, attach it to 97 and continue: 974 / 426

Advancing to step 3:
If we divide 974 by 426, we get 2 and a remainder of 122.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we subtract 852 from 974, we get 122.
Fetch the next digit (9) from the dividend, attach it to 122 and continue: 1229 / 426

Step 4:
The number 426 fits into 1229 2 times, leaving a remainder of 377.
Use 2 as the next digit of our solution. 
Result so far: 22.0
The remainder is 377 after subtracting 852 from 1229.
Take the next digit (8) from the dividend and append it to 377, then repeat: 3778 / 426

Advancing to step 5:
When dividing 3778 by 426, we get 8 with a remainder of 370.
Write down 8 as next digit of the result. 
Result so far: 228.0
Subtract 3408 from 3778 to get 370.
Take the next digit (2) from the dividend and append it to 370, then repeat: 3702 / 426

Let's proceed to step 6:
When dividing 3702 by 426, we get 8 with a remainder of 294.
Write down 8 as next digit of the result. 
Result so far: 2288.0
Subtracting 3408 from 3702 leaves us with 294.
Bring next digit (7) of the dividend behind the 294 and repeat the process: 2947 / 426

Going ahead to step 7:
426 goes into 2947 6 times with a remainder of 391.
The next digit of our result is 6. 
Result so far: 22886.0
If we take 2556 away from 2947, we end up with 391.
Include the next digit (3) from the dividend after 391, then repeat: 3913 / 426

Step 8:
The number 426 fits into 3913 9 times, leaving a remainder of 79.
The next digit of our result is 9. 
Result so far: 228869.0
The remainder is 79 after subtracting 3834 from 3913.
Since there are no more digits in the dividend, we add a zero to the remainder making it 790, and continue the process.

Moving on to step 9:
790 divided by 426 is 1 with a remainder of 364.
Write down 1 as next digit of the result. 
Result so far: 228869.1
Subtracting 426 from 790 leaves us with 364.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3640, and continue the process.

Step 10:
The number 426 fits into 3640 8 times, leaving a remainder of 232.
Write down 8 as next digit of the result. 
Result so far: 228869.18
If we subtract 3408 from 3640, we 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 11:
426 can be fit into 2320 5 times, resulting in a remainder of 190.
Record the quotient 5 as the next digit in the result. 
Result so far: 228869.185
Subtract 2130 from 2320 to get 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1900, and continue the process.

Let's proceed to step 12:
426 can be fit into 1900 4 times, resulting in a remainder of 196.
The next digit of our result is 4. 
Result so far: 228869.1854
Deduct 1704 from 1900 and we're left with 196.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1960, and continue the process.

Let's proceed to step 13:
426 can be fit into 1960 4 times, resulting in a remainder of 256.
The number 4 becomes the next digit in our result. 
Result so far: 228869.18544
Deduct 1704 from 1960 and we're left with 256.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2560, and continue the process.

The final result is 228869.18544 with a remainder of 0.000256.