We divide 196400 by 97
We're looking to find how many times 97 goes into 196400.

Moving on to step 1:
97 goes into 1 0 times with a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Grab the next digit (9) from the dividend, add it to 1, then carry on: 19 / 97

Advancing to step 2:
When dividing 19 by 97, we get 0 with a remainder of 19.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 19 leaves us with 19.
Take the next digit (6) from the dividend and append it to 19, then repeat: 196 / 97

Step 3:
The number 97 fits into 196 2 times, leaving a remainder of 2.
Use 2 as the next digit of our solution. 
Result so far: 2.0
The remainder is 2 after subtracting 194 from 196.
Append the next digit (4) from the dividend to 2 and continue with: 24 / 97

On to step 4:
97 can be fit into 24 0 times, resulting in a remainder of 24.
The next digit of our result is 0. 
Result so far: 20.0
If we subtract 0 from 24, we get 24.
Take the next digit (0) from the dividend and append it to 24, then repeat: 240 / 97

Going ahead to step 5:
97 can be fit into 240 2 times, resulting in a remainder of 46.
Put 2 as the next digit of the answer. 
Result so far: 202.0
The remainder is 46 after subtracting 194 from 240.
Grab the next digit (0) from the dividend, add it to 46, then carry on: 460 / 97

Step 6:
The number 97 fits into 460 4 times, leaving a remainder of 72.
The next digit of our result is 4. 
Result so far: 2024.0
Subtracting 388 from 460 leaves us with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Advancing to step 7:
720 divided by 97 is 7 with a remainder of 41.
Write down 7 as next digit of the result. 
Result so far: 2024.7
Deduct 679 from 720 and we're left with 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

On to step 8:
If we divide 410 by 97, we get 4 and a remainder of 22.
Use 4 as the next digit of our solution. 
Result so far: 2024.74
The remainder is 22 after subtracting 388 from 410.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Moving on to step 9:
The number 97 fits into 220 2 times, leaving a remainder of 26.
The number 2 becomes the next digit in our result. 
Result so far: 2024.742
If we take 194 away from 220, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Moving on to step 10:
97 can be fit into 260 2 times, resulting in a remainder of 66.
Write down 2 as next digit of the result. 
Result so far: 2024.7422
The remainder is 66 after subtracting 194 from 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

The final outcome is 2024.7422, with a leftover of 0.00066.