426994 ÷ 97 
We're looking to find how many times 97 goes into 426994.

Going ahead to step 1:
97 goes into 4 0 times with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Grab the next digit (2) from the dividend, add it to 4, then carry on: 42 / 97

Step 2:
The number 97 fits into 42 0 times, leaving a remainder of 42.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 42, we end up with 42.
Bring next digit (6) of the dividend behind the 42 and repeat the process: 426 / 97

Advancing to step 3:
97 can be fit into 426 4 times, resulting in a remainder of 38.
Use 4 as the next digit of our solution. 
Result so far: 4.0
The remainder is 38 after subtracting 388 from 426.
Take the next digit (9) from the dividend and append it to 38, then repeat: 389 / 97

Let's proceed to step 4:
389 divided by 97 is 4 with a remainder of 1.
Put 4 as the next digit of the answer. 
Result so far: 44.0
Subtracting 388 from 389 leaves us with 1.
Fetch the next digit (9) from the dividend, attach it to 1 and continue: 19 / 97

On to step 5:
97 goes into 19 0 times with a remainder of 19.
The number 0 becomes the next digit in our result. 
Result so far: 440.0
If we take 0 away from 19, we end up with 19.
Take the next digit (4) from the dividend and append it to 19, then repeat: 194 / 97

Moving on to step 6:
194 divided by 97 is 2 with a remainder of 0.
Write down 2 as next digit of the result. 
Result so far: 4402.0
Subtracting 194 from 194 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 7:
When dividing 0 by 97, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 4402.0
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 8:
97 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 4402.0
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The quotient of the division is 4402.0, and the remainder is 0.0.