We're dividing 926436 by 97 
We want to figure out the number of times 926436 can be divided by 97.

Moving on to step 1:
When dividing 9 by 97, we get 0 with a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Include the next digit (2) from the dividend after 9, then repeat: 92 / 97

On to step 2:
If we divide 92 by 97, we get 0 and a remainder of 92.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 92 after subtracting 0 from 92.
Append the next digit (6) from the dividend to 92 and continue with: 926 / 97

Going ahead to step 3:
If we divide 926 by 97, we get 9 and a remainder of 53.
Write down 9 as next digit of the result. 
Result so far: 9.0
If we take 873 away from 926, we end up with 53.
Append the next digit (4) from the dividend to 53 and continue with: 534 / 97

Advancing to step 4:
If we divide 534 by 97, we get 5 and a remainder of 49.
The number 5 becomes the next digit in our result. 
Result so far: 95.0
Deduct 485 from 534 and we're left with 49.
Include the next digit (3) from the dividend after 49, then repeat: 493 / 97

Going ahead to step 5:
The number 97 fits into 493 5 times, leaving a remainder of 8.
The number 5 becomes the next digit in our result. 
Result so far: 955.0
Subtracting 485 from 493 leaves us with 8.
Grab the next digit (6) from the dividend, add it to 8, then carry on: 86 / 97

Moving on to step 6:
86 divided by 97 is 0 with a remainder of 86.
Put 0 as the next digit of the answer. 
Result so far: 9550.0
If we take 0 away from 86, we end up with 86.
Since there are no more digits in the dividend, we add a zero to the remainder making it 860, and continue the process.

Going ahead to step 7:
860 divided by 97 is 8 with a remainder of 84.
Write down 8 as next digit of the result. 
Result so far: 9550.8
The remainder is 84 after subtracting 776 from 860.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

On to step 8:
97 goes into 840 8 times with a remainder of 64.
Write down 8 as next digit of the result. 
Result so far: 9550.88
Deduct 776 from 840 and we're left with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Our division results in 9550.88 with a remaining 0.064.