We're dividing 97921267 by 132 
Let's see how many times 132 fits into 97921267.

Step 1:
132 can be fit into 9 0 times, resulting in a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Fetch the next digit (7) from the dividend, attach it to 9 and continue: 97 / 132

On to step 2:
97 divided by 132 is 0 with a remainder of 97.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 97 to get 97.
Fetch the next digit (9) from the dividend, attach it to 97 and continue: 979 / 132

Step 3:
If we divide 979 by 132, we get 7 and a remainder of 55.
Use 7 as the next digit of our solution. 
Result so far: 7.0
The remainder is 55 after subtracting 924 from 979.
Include the next digit (2) from the dividend after 55, then repeat: 552 / 132

Advancing to step 4:
132 goes into 552 4 times with a remainder of 24.
Write down 4 as next digit of the result. 
Result so far: 74.0
If we take 528 away from 552, we end up with 24.
Take the next digit (1) from the dividend and append it to 24, then repeat: 241 / 132

On to step 5:
241 divided by 132 is 1 with a remainder of 109.
Write down 1 as next digit of the result. 
Result so far: 741.0
Deduct 132 from 241 and we're left with 109.
Bring next digit (2) of the dividend behind the 109 and repeat the process: 1092 / 132

Step 6:
132 goes into 1092 8 times with a remainder of 36.
The number 8 becomes the next digit in our result. 
Result so far: 7418.0
Subtracting 1056 from 1092 leaves us with 36.
Grab the next digit (6) from the dividend, add it to 36, then carry on: 366 / 132

Moving on to step 7:
When dividing 366 by 132, we get 2 with a remainder of 102.
Put 2 as the next digit of the answer. 
Result so far: 74182.0
The remainder is 102 after subtracting 264 from 366.
Include the next digit (7) from the dividend after 102, then repeat: 1027 / 132

Advancing to step 8:
132 can be fit into 1027 7 times, resulting in a remainder of 103.
The number 7 becomes the next digit in our result. 
Result so far: 741827.0
If we take 924 away from 1027, we end up with 103.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1030, and continue the process.

Advancing to step 9:
1030 divided by 132 is 7 with a remainder of 106.
Put 7 as the next digit of the answer. 
Result so far: 741827.7
If we subtract 924 from 1030, we get 106.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1060, and continue the process.

Advancing to step 10:
132 can be fit into 1060 8 times, resulting in a remainder of 4.
The next digit of our result is 8. 
Result so far: 741827.78
Subtracting 1056 from 1060 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 11:
132 can be fit into 40 0 times, resulting in a remainder of 40.
The next digit of our result is 0. 
Result so far: 741827.78
Subtract 0 from 40 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 12:
When dividing 400 by 132, we get 3 with a remainder of 4.
Use 3 as the next digit of our solution. 
Result so far: 741827.7803
If we take 396 away from 400, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 13:
When dividing 40 by 132, we get 0 with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 741827.7803
If we take 0 away from 40, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 14:
The number 132 fits into 400 3 times, leaving a remainder of 4.
Record the quotient 3 as the next digit in the result. 
Result so far: 741827.780303
If we take 396 away from 400, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 15:
If we divide 40 by 132, we get 0 and a remainder of 40.
The next digit of our result is 0. 
Result so far: 741827.780303
Deduct 0 from 40 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 16:
400 divided by 132 is 3 with a remainder of 4.
Record the quotient 3 as the next digit in the result. 
Result so far: 741827.78030303
Subtracting 396 from 400 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

In conclusion, the division gives 741827.78030303 with a balance of 4e-09.