Let's divide 97430863 by 426
We want to figure out the number of times 97430863 can be divided by 426.

Step 1:
426 can be fit into 9 0 times, resulting in a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Append the next digit (7) from the dividend to 9 and continue with: 97 / 426

On to step 2:
97 divided by 426 is 0 with a remainder of 97.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 97 after subtracting 0 from 97.
Bring next digit (4) of the dividend behind the 97 and repeat the process: 974 / 426

On to step 3:
426 can be fit into 974 2 times, resulting in a remainder of 122.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
The remainder is 122 after subtracting 852 from 974.
Bring next digit (3) of the dividend behind the 122 and repeat the process: 1223 / 426

Step 4:
The number 426 fits into 1223 2 times, leaving a remainder of 371.
Use 2 as the next digit of our solution. 
Result so far: 22.0
Deduct 852 from 1223 and we're left with 371.
Bring next digit (0) of the dividend behind the 371 and repeat the process: 3710 / 426

Step 5:
426 can be fit into 3710 8 times, resulting in a remainder of 302.
The next digit of our result is 8. 
Result so far: 228.0
The remainder is 302 after subtracting 3408 from 3710.
Bring next digit (8) of the dividend behind the 302 and repeat the process: 3028 / 426

Step 6:
When dividing 3028 by 426, we get 7 with a remainder of 46.
The next digit of our result is 7. 
Result so far: 2287.0
If we take 2982 away from 3028, we end up with 46.
Include the next digit (6) from the dividend after 46, then repeat: 466 / 426

Let's proceed to step 7:
The number 426 fits into 466 1 times, leaving a remainder of 40.
Write down 1 as next digit of the result. 
Result so far: 22871.0
Subtracting 426 from 466 leaves us with 40.
Append the next digit (3) from the dividend to 40 and continue with: 403 / 426

On to step 8:
426 goes into 403 0 times with a remainder of 403.
The next digit of our result is 0. 
Result so far: 228710.0
Deduct 0 from 403 and we're left with 403.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4030, and continue the process.

Going ahead to step 9:
4030 divided by 426 is 9 with a remainder of 196.
Record the quotient 9 as the next digit in the result. 
Result so far: 228710.9
If we take 3834 away from 4030, we end up 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.

On to step 10:
When dividing 1960 by 426, we get 4 with a remainder of 256.
Use 4 as the next digit of our solution. 
Result so far: 228710.94
Subtract 1704 from 1960 to get 256.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2560, and continue the process.

Going ahead to step 11:
426 can be fit into 2560 6 times, resulting in a remainder of 4.
The number 6 becomes the next digit in our result. 
Result so far: 228710.946
If we subtract 2556 from 2560, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 12:
40 divided by 426 is 0 with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 228710.946
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 13:
426 goes into 400 0 times with a remainder of 400.
Use 0 as the next digit of our solution. 
Result so far: 228710.946
If we subtract 0 from 400, we get 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

The quotient of the division is 228710.946, and the remainder is 0.0004.