Let's divide 268177 by 97
We're looking to find how many times 97 goes into 268177.

Step 1:
97 can be fit into 2 0 times, resulting in a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Fetch the next digit (6) from the dividend, attach it to 2 and continue: 26 / 97

Let's proceed to step 2:
If we divide 26 by 97, we get 0 and a remainder of 26.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 26 to get 26.
Fetch the next digit (8) from the dividend, attach it to 26 and continue: 268 / 97

Let's proceed to step 3:
The number 97 fits into 268 2 times, leaving a remainder of 74.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtract 194 from 268 to get 74.
Append the next digit (1) from the dividend to 74 and continue with: 741 / 97

Moving on to step 4:
The number 97 fits into 741 7 times, leaving a remainder of 62.
Put 7 as the next digit of the answer. 
Result so far: 27.0
Subtracting 679 from 741 leaves us with 62.
Append the next digit (7) from the dividend to 62 and continue with: 627 / 97

Advancing to step 5:
627 divided by 97 is 6 with a remainder of 45.
The number 6 becomes the next digit in our result. 
Result so far: 276.0
If we subtract 582 from 627, we get 45.
Grab the next digit (7) from the dividend, add it to 45, then carry on: 457 / 97

On to step 6:
If we divide 457 by 97, we get 4 and a remainder of 69.
The number 4 becomes the next digit in our result. 
Result so far: 2764.0
The remainder is 69 after subtracting 388 from 457.
Since there are no more digits in the dividend, we add a zero to the remainder making it 690, and continue the process.

Moving on to step 7:
When dividing 690 by 97, we get 7 with a remainder of 11.
The next digit of our result is 7. 
Result so far: 2764.7
Subtract 679 from 690 to get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Moving on to step 8:
97 can be fit into 110 1 times, resulting in a remainder of 13.
The next digit of our result is 1. 
Result so far: 2764.71
Subtracting 97 from 110 leaves us with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Let's proceed to step 9:
97 goes into 130 1 times with a remainder of 33.
Write down 1 as next digit of the result. 
Result so far: 2764.711
Subtracting 97 from 130 leaves us with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

In conclusion, the division gives 2764.711 with a balance of 0.0033.