Let's divide 97261860 by 217
We want to figure out the number of times 97261860 can be divided by 217.

Moving on to step 1:
The number 217 fits into 9 0 times, leaving a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Include the next digit (7) from the dividend after 9, then repeat: 97 / 217

On to step 2:
If we divide 97 by 217, we get 0 and a remainder of 97.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 97 to get 97.
Bring next digit (2) of the dividend behind the 97 and repeat the process: 972 / 217

Moving on to step 3:
If we divide 972 by 217, we get 4 and a remainder of 104.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Subtracting 868 from 972 leaves us with 104.
Bring next digit (6) of the dividend behind the 104 and repeat the process: 1046 / 217

Going ahead to step 4:
1046 divided by 217 is 4 with a remainder of 178.
The number 4 becomes the next digit in our result. 
Result so far: 44.0
Deduct 868 from 1046 and we're left with 178.
Grab the next digit (1) from the dividend, add it to 178, then carry on: 1781 / 217

Moving on to step 5:
1781 divided by 217 is 8 with a remainder of 45.
The next digit of our result is 8. 
Result so far: 448.0
The remainder is 45 after subtracting 1736 from 1781.
Grab the next digit (8) from the dividend, add it to 45, then carry on: 458 / 217

Advancing to step 6:
458 divided by 217 is 2 with a remainder of 24.
Record the quotient 2 as the next digit in the result. 
Result so far: 4482.0
If we take 434 away from 458, we end up with 24.
Include the next digit (6) from the dividend after 24, then repeat: 246 / 217

Let's proceed to step 7:
If we divide 246 by 217, we get 1 and a remainder of 29.
Put 1 as the next digit of the answer. 
Result so far: 44821.0
Deduct 217 from 246 and we're left with 29.
Grab the next digit (0) from the dividend, add it to 29, then carry on: 290 / 217

On to step 8:
When dividing 290 by 217, we get 1 with a remainder of 73.
Put 1 as the next digit of the answer. 
Result so far: 448211.0
If we subtract 217 from 290, we get 73.
Since there are no more digits in the dividend, we add a zero to the remainder making it 730, and continue the process.

Advancing to step 9:
217 goes into 730 3 times with a remainder of 79.
Use 3 as the next digit of our solution. 
Result so far: 448211.3
If we subtract 651 from 730, we get 79.
Since there are no more digits in the dividend, we add a zero to the remainder making it 790, and continue the process.

On to step 10:
217 can be fit into 790 3 times, resulting in a remainder of 139.
Put 3 as the next digit of the answer. 
Result so far: 448211.33
Subtract 651 from 790 to get 139.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1390, and continue the process.

The final result is 448211.33 with a remainder of 0.139.