We divide 926170 by 97
We want to divide 926170 by 97.

Moving on to step 1:
When dividing 9 by 97, we get 0 with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Bring next digit (2) of the dividend behind the 9 and repeat the process: 92 / 97

Advancing to step 2:
92 divided by 97 is 0 with a remainder of 92.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 92, we get 92.
Take the next digit (6) from the dividend and append it to 92, then repeat: 926 / 97

On to step 3:
926 divided by 97 is 9 with a remainder of 53.
The number 9 becomes the next digit in our result. 
Result so far: 9.0
If we subtract 873 from 926, we get 53.
Append the next digit (1) from the dividend to 53 and continue with: 531 / 97

Going ahead to step 4:
The number 97 fits into 531 5 times, leaving a remainder of 46.
Write down 5 as next digit of the result. 
Result so far: 95.0
If we take 485 away from 531, we end up with 46.
Bring next digit (7) of the dividend behind the 46 and repeat the process: 467 / 97

On to step 5:
97 can be fit into 467 4 times, resulting in a remainder of 79.
Write down 4 as next digit of the result. 
Result so far: 954.0
Deduct 388 from 467 and we're left with 79.
Bring next digit (0) of the dividend behind the 79 and repeat the process: 790 / 97

Advancing to step 6:
The number 97 fits into 790 8 times, leaving a remainder of 14.
Use 8 as the next digit of our solution. 
Result so far: 9548.0
The remainder is 14 after subtracting 776 from 790.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Step 7:
97 goes into 140 1 times with a remainder of 43.
Use 1 as the next digit of our solution. 
Result so far: 9548.1
If we subtract 97 from 140, we get 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Let's proceed to step 8:
430 divided by 97 is 4 with a remainder of 42.
Write down 4 as next digit of the result. 
Result so far: 9548.14
Subtracting 388 from 430 leaves us with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Step 9:
97 can be fit into 420 4 times, resulting in a remainder of 32.
Write down 4 as next digit of the result. 
Result so far: 9548.144
Subtract 388 from 420 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

After the division, we end up with 9548.144 and a remainder of 0.0032.