We're dividing 961232 by 97 
We want to divide 961232 by 97.

Moving on to step 1:
9 divided by 97 is 0 with a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Take the next digit (6) from the dividend and append it to 9, then repeat: 96 / 97

Let's proceed to step 2:
When dividing 96 by 97, we get 0 with a remainder of 96.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 96 leaves us with 96.
Take the next digit (1) from the dividend and append it to 96, then repeat: 961 / 97

Going ahead to step 3:
If we divide 961 by 97, we get 9 and a remainder of 88.
The number 9 becomes the next digit in our result. 
Result so far: 9.0
Deduct 873 from 961 and we're left with 88.
Include the next digit (2) from the dividend after 88, then repeat: 882 / 97

Let's proceed to step 4:
882 divided by 97 is 9 with a remainder of 9.
Use 9 as the next digit of our solution. 
Result so far: 99.0
Subtracting 873 from 882 leaves us with 9.
Append the next digit (3) from the dividend to 9 and continue with: 93 / 97

Advancing to step 5:
If we divide 93 by 97, we get 0 and a remainder of 93.
Record the quotient 0 as the next digit in the result. 
Result so far: 990.0
Deduct 0 from 93 and we're left with 93.
Append the next digit (2) from the dividend to 93 and continue with: 932 / 97

On to step 6:
When dividing 932 by 97, we get 9 with a remainder of 59.
Put 9 as the next digit of the answer. 
Result so far: 9909.0
If we take 873 away from 932, we end up with 59.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

Let's proceed to step 7:
If we divide 590 by 97, we get 6 and a remainder of 8.
Record the quotient 6 as the next digit in the result. 
Result so far: 9909.6
Deduct 582 from 590 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 8:
If we divide 80 by 97, we get 0 and a remainder of 80.
Use 0 as the next digit of our solution. 
Result so far: 9909.6
Subtracting 0 from 80 leaves us with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Let's proceed to step 9:
800 divided by 97 is 8 with a remainder of 24.
The number 8 becomes the next digit in our result. 
Result so far: 9909.608
Deduct 776 from 800 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Going ahead to step 10:
If we divide 240 by 97, we get 2 and a remainder of 46.
Put 2 as the next digit of the answer. 
Result so far: 9909.6082
If we subtract 194 from 240, we get 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Going ahead to step 11:
When dividing 460 by 97, we get 4 with a remainder of 72.
Put 4 as the next digit of the answer. 
Result so far: 9909.60824
Deduct 388 from 460 and we're left with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Step 12:
97 goes into 720 7 times with a remainder of 41.
The number 7 becomes the next digit in our result. 
Result so far: 9909.608247
Deduct 679 from 720 and we're left with 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Let's proceed to step 13:
If we divide 410 by 97, we get 4 and a remainder of 22.
Write down 4 as next digit of the result. 
Result so far: 9909.6082474
The remainder is 22 after subtracting 388 from 410.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 14:
When dividing 220 by 97, we get 2 with a remainder of 26.
The number 2 becomes the next digit in our result. 
Result so far: 9909.60824742
If we take 194 away from 220, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

The final outcome is 9909.60824742, with a leftover of 2.6e-08.