97460 ÷ 8 = 12182 R4
No problem, we've got 97460 and 8 for the division.

Step 1:
8 goes into 9 1 times with a remainder of 1.
Write down 1 as next digit of of the result. 
Result so far: 1
Subtract 8 from 9 to get 1.
Bring next digit (7) of the dividend behind the 1 and repeat the process: 17 / 8

Step 2:
8 goes into 17 2 times with a remainder of 1.
Write down 2 as next digit of of the result. 
Result so far: 12
Subtract 16 from 17 to get 1.
Bring next digit (4) of the dividend behind the 1 and repeat the process: 14 / 8

Step 3:
8 goes into 14 1 times with a remainder of 6.
Write down 1 as next digit of of the result. 
Result so far: 121
Subtract 8 from 14 to get 6.
Bring next digit (6) of the dividend behind the 6 and repeat the process: 66 / 8

Step 4:
8 goes into 66 8 times with a remainder of 2.
Write down 8 as next digit of of the result. 
Result so far: 1218
Subtract 64 from 66 to get 2.
Bring next digit (0) of the dividend behind the 2 and repeat the process: 20 / 8

Step 5:
8 goes into 20 2 times with a remainder of 4.
Write down 2 as next digit of of the result. 
Result so far: 12182
Subtract 16 from 20 to get 4.

The final result is 12182 with a remainder of 4.