We look at the division of 97609683 by 978 
We want to figure out the number of times 97609683 can be divided by 978.

Moving on to step 1:
978 can be fit into 9 0 times, resulting in a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Take the next digit (7) from the dividend and append it to 9, then repeat: 97 / 978

Step 2:
If we divide 97 by 978, we get 0 and a remainder of 97.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 97, we end up with 97.
Include the next digit (6) from the dividend after 97, then repeat: 976 / 978

Let's proceed to step 3:
The number 978 fits into 976 0 times, leaving a remainder of 976.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 976, we get 976.
Take the next digit (0) from the dividend and append it to 976, then repeat: 9760 / 978

Advancing to step 4:
978 goes into 9760 9 times with a remainder of 958.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
If we take 8802 away from 9760, we end up with 958.
Bring next digit (9) of the dividend behind the 958 and repeat the process: 9589 / 978

Moving on to step 5:
978 goes into 9589 9 times with a remainder of 787.
The next digit of our result is 9. 
Result so far: 99.0
If we subtract 8802 from 9589, we get 787.
Grab the next digit (6) from the dividend, add it to 787, then carry on: 7876 / 978

Let's proceed to step 6:
978 goes into 7876 8 times with a remainder of 52.
Put 8 as the next digit of the answer. 
Result so far: 998.0
If we subtract 7824 from 7876, we get 52.
Take the next digit (8) from the dividend and append it to 52, then repeat: 528 / 978

Moving on to step 7:
When dividing 528 by 978, we get 0 with a remainder of 528.
Write down 0 as next digit of the result. 
Result so far: 9980.0
Subtracting 0 from 528 leaves us with 528.
Grab the next digit (3) from the dividend, add it to 528, then carry on: 5283 / 978

On to step 8:
If we divide 5283 by 978, we get 5 and a remainder of 393.
Record the quotient 5 as the next digit in the result. 
Result so far: 99805.0
If we subtract 4890 from 5283, we get 393.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3930, and continue the process.

On to step 9:
When dividing 3930 by 978, we get 4 with a remainder of 18.
The number 4 becomes the next digit in our result. 
Result so far: 99805.4
If we subtract 3912 from 3930, we get 18.
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:
If we divide 180 by 978, we get 0 and a remainder of 180.
Record the quotient 0 as the next digit in the result. 
Result so far: 99805.4
Deduct 0 from 180 and we're left with 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Moving on to step 11:
978 can be fit into 1800 1 times, resulting in a remainder of 822.
The number 1 becomes the next digit in our result. 
Result so far: 99805.401
Deduct 978 from 1800 and we're left with 822.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8220, and continue the process.

Step 12:
If we divide 8220 by 978, we get 8 and a remainder of 396.
Write down 8 as next digit of the result. 
Result so far: 99805.4018
If we subtract 7824 from 8220, we get 396.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3960, and continue the process.

Going ahead to step 13:
3960 divided by 978 is 4 with a remainder of 48.
Record the quotient 4 as the next digit in the result. 
Result so far: 99805.40184
The remainder is 48 after subtracting 3912 from 3960.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Advancing to step 14:
The number 978 fits into 480 0 times, leaving a remainder of 480.
The next digit of our result is 0. 
Result so far: 99805.40184
If we subtract 0 from 480, we get 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4800, and continue the process.

Moving on to step 15:
When dividing 4800 by 978, we get 4 with a remainder of 888.
Put 4 as the next digit of the answer. 
Result so far: 99805.4018404
Deduct 3912 from 4800 and we're left with 888.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8880, and continue the process.

Advancing to step 16:
8880 divided by 978 is 9 with a remainder of 78.
The next digit of our result is 9. 
Result so far: 99805.40184049
Deduct 8802 from 8880 and we're left with 78.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

In conclusion, the division gives 99805.40184049 with a balance of 7.8e-08.