We're dividing 7314 by 97 
We're looking to find how many times 97 goes into 7314.

Let's proceed to step 1:
97 can be fit into 7 0 times, resulting in a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Append the next digit (3) from the dividend to 7 and continue with: 73 / 97

Advancing to step 2:
The number 97 fits into 73 0 times, leaving a remainder of 73.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 73, we get 73.
Grab the next digit (1) from the dividend, add it to 73, then carry on: 731 / 97

On to step 3:
97 can be fit into 731 7 times, resulting in a remainder of 52.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
If we take 679 away from 731, we end up with 52.
Fetch the next digit (4) from the dividend, attach it to 52 and continue: 524 / 97

Advancing to step 4:
97 goes into 524 5 times with a remainder of 39.
The number 5 becomes the next digit in our result. 
Result so far: 75.0
Deduct 485 from 524 and we're left with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Moving on to step 5:
97 can be fit into 390 4 times, resulting in a remainder of 2.
Record the quotient 4 as the next digit in the result. 
Result so far: 75.4
If we subtract 388 from 390, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 6:
If we divide 20 by 97, we get 0 and a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 75.4
If we subtract 0 from 20, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 7:
When dividing 200 by 97, we get 2 with a remainder of 6.
Put 2 as the next digit of the answer. 
Result so far: 75.402
Deduct 194 from 200 and we're left with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

On to step 8:
97 goes into 60 0 times with a remainder of 60.
The next digit of our result is 0. 
Result so far: 75.402
Subtract 0 from 60 to get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Let's proceed to step 9:
When dividing 600 by 97, we get 6 with a remainder of 18.
Put 6 as the next digit of the answer. 
Result so far: 75.40206
The remainder is 18 after subtracting 582 from 600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

On to step 10:
97 can be fit into 180 1 times, resulting in a remainder of 83.
Record the quotient 1 as the next digit in the result. 
Result so far: 75.402061
If we subtract 97 from 180, we get 83.
Since there are no more digits in the dividend, we add a zero to the remainder making it 830, and continue the process.

On to step 11:
The number 97 fits into 830 8 times, leaving a remainder of 54.
The next digit of our result is 8. 
Result so far: 75.4020618
If we subtract 776 from 830, we get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Step 12:
97 can be fit into 540 5 times, resulting in a remainder of 55.
Use 5 as the next digit of our solution. 
Result so far: 75.40206185
The remainder is 55 after subtracting 485 from 540.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

In conclusion, the division gives 75.40206185 with a balance of 5.5e-08.