We look at the division of 975261 by 97 
We want to figure out the number of times 975261 can be divided by 97.

Let's proceed to step 1:
9 divided by 97 is 0 with a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Fetch the next digit (7) from the dividend, attach it to 9 and continue: 97 / 97

Step 2:
97 can be fit into 97 1 times, resulting in a remainder of 0.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 97 from 97 and we're left with 0.
Fetch the next digit (5) from the dividend, attach it to 0 and continue: 5 / 97

Going ahead to step 3:
When dividing 5 by 97, we get 0 with a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 10.0
Deduct 0 from 5 and we're left with 5.
Append the next digit (2) from the dividend to 5 and continue with: 52 / 97

On to step 4:
52 divided by 97 is 0 with a remainder of 52.
Write down 0 as next digit of the result. 
Result so far: 100.0
Subtracting 0 from 52 leaves us with 52.
Append the next digit (6) from the dividend to 52 and continue with: 526 / 97

Advancing to step 5:
97 goes into 526 5 times with a remainder of 41.
Write down 5 as next digit of the result. 
Result so far: 1005.0
If we subtract 485 from 526, we get 41.
Include the next digit (1) from the dividend after 41, then repeat: 411 / 97

Moving on to step 6:
If we divide 411 by 97, we get 4 and a remainder of 23.
Put 4 as the next digit of the answer. 
Result so far: 10054.0
The remainder is 23 after subtracting 388 from 411.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

On to step 7:
97 can be fit into 230 2 times, resulting in a remainder of 36.
Put 2 as the next digit of the answer. 
Result so far: 10054.2
If we subtract 194 from 230, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Let's proceed to step 8:
360 divided by 97 is 3 with a remainder of 69.
Use 3 as the next digit of our solution. 
Result so far: 10054.23
If we take 291 away from 360, we end up with 69.
Since there are no more digits in the dividend, we add a zero to the remainder making it 690, and continue the process.

Let's proceed to step 9:
97 can be fit into 690 7 times, resulting in a remainder of 11.
The number 7 becomes the next digit in our result. 
Result so far: 10054.237
Subtract 679 from 690 to get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

On to step 10:
The number 97 fits into 110 1 times, leaving a remainder of 13.
Write down 1 as next digit of the result. 
Result so far: 10054.2371
Subtracting 97 from 110 leaves us with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Moving on to step 11:
97 can be fit into 130 1 times, resulting in a remainder of 33.
Record the quotient 1 as the next digit in the result. 
Result so far: 10054.23711
Subtract 97 from 130 to get 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

The final outcome is 10054.23711, with a leftover of 3.3e-05.