944600 ÷ 97 
Our goal is to divide 944600 by 97.

Moving on to step 1:
9 divided by 97 is 0 with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Bring next digit (4) of the dividend behind the 9 and repeat the process: 94 / 97

Let's proceed to step 2:
If we divide 94 by 97, we get 0 and a remainder of 94.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 94 after subtracting 0 from 94.
Fetch the next digit (4) from the dividend, attach it to 94 and continue: 944 / 97

On to step 3:
When dividing 944 by 97, we get 9 with a remainder of 71.
The next digit of our result is 9. 
Result so far: 9.0
Deduct 873 from 944 and we're left with 71.
Take the next digit (6) from the dividend and append it to 71, then repeat: 716 / 97

Let's proceed to step 4:
The number 97 fits into 716 7 times, leaving a remainder of 37.
Put 7 as the next digit of the answer. 
Result so far: 97.0
Subtract 679 from 716 to get 37.
Take the next digit (0) from the dividend and append it to 37, then repeat: 370 / 97

Step 5:
When dividing 370 by 97, we get 3 with a remainder of 79.
Put 3 as the next digit of the answer. 
Result so far: 973.0
If we subtract 291 from 370, we get 79.
Include the next digit (0) from the dividend after 79, then repeat: 790 / 97

Step 6:
The number 97 fits into 790 8 times, leaving a remainder of 14.
The number 8 becomes the next digit in our result. 
Result so far: 9738.0
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.

Let's proceed to step 7:
97 goes into 140 1 times with a remainder of 43.
Record the quotient 1 as the next digit in the result. 
Result so far: 9738.1
Subtract 97 from 140 to 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:
When dividing 430 by 97, we get 4 with a remainder of 42.
Use 4 as the next digit of our solution. 
Result so far: 9738.14
If we take 388 away from 430, we end up 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.

Let's proceed to step 9:
The number 97 fits into 420 4 times, leaving a remainder of 32.
Put 4 as the next digit of the answer. 
Result so far: 9738.144
Deduct 388 from 420 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The final result is 9738.144 with a remainder of 0.0032.