97276 ÷ 8 = 12159 R4
No problem, we've got 97276 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 (2) of the dividend behind the 1 and repeat the process: 12 / 8

Step 3:
8 goes into 12 1 times with a remainder of 4.
Write down 1 as next digit of of the result. 
Result so far: 121
Subtract 8 from 12 to get 4.
Bring next digit (7) of the dividend behind the 4 and repeat the process: 47 / 8

Step 4:
8 goes into 47 5 times with a remainder of 7.
Write down 5 as next digit of of the result. 
Result so far: 1215
Subtract 40 from 47 to get 7.
Bring next digit (6) of the dividend behind the 7 and repeat the process: 76 / 8

Step 5:
8 goes into 76 9 times with a remainder of 4.
Write down 9 as next digit of of the result. 
Result so far: 12159
Subtract 72 from 76 to get 4.

The final result is 12159 with a remainder of 4.