We divide 97678040 by 784
Let's see how many times 784 fits into 97678040.

On to step 1:
784 can be fit into 9 0 times, resulting in a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Append the next digit (7) from the dividend to 9 and continue with: 97 / 784

Let's proceed to step 2:
97 divided by 784 is 0 with a remainder of 97.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 97 after subtracting 0 from 97.
Grab the next digit (6) from the dividend, add it to 97, then carry on: 976 / 784

On to step 3:
When dividing 976 by 784, we get 1 with a remainder of 192.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtracting 784 from 976 leaves us with 192.
Include the next digit (7) from the dividend after 192, then repeat: 1927 / 784

Moving on to step 4:
If we divide 1927 by 784, we get 2 and a remainder of 359.
Put 2 as the next digit of the answer. 
Result so far: 12.0
Subtracting 1568 from 1927 leaves us with 359.
Bring next digit (8) of the dividend behind the 359 and repeat the process: 3598 / 784

Advancing to step 5:
784 can be fit into 3598 4 times, resulting in a remainder of 462.
Write down 4 as next digit of the result. 
Result so far: 124.0
If we subtract 3136 from 3598, we get 462.
Bring next digit (0) of the dividend behind the 462 and repeat the process: 4620 / 784

Step 6:
4620 divided by 784 is 5 with a remainder of 700.
Write down 5 as next digit of the result. 
Result so far: 1245.0
If we subtract 3920 from 4620, we get 700.
Grab the next digit (4) from the dividend, add it to 700, then carry on: 7004 / 784

Advancing to step 7:
7004 divided by 784 is 8 with a remainder of 732.
The next digit of our result is 8. 
Result so far: 12458.0
If we take 6272 away from 7004, we end up with 732.
Bring next digit (0) of the dividend behind the 732 and repeat the process: 7320 / 784

Advancing to step 8:
The number 784 fits into 7320 9 times, leaving a remainder of 264.
The next digit of our result is 9. 
Result so far: 124589.0
Deduct 7056 from 7320 and we're left with 264.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2640, and continue the process.

Step 9:
The number 784 fits into 2640 3 times, leaving a remainder of 288.
The next digit of our result is 3. 
Result so far: 124589.3
Deduct 2352 from 2640 and we're left with 288.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2880, and continue the process.

Step 10:
When dividing 2880 by 784, we get 3 with a remainder of 528.
The next digit of our result is 3. 
Result so far: 124589.33
If we subtract 2352 from 2880, we get 528.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5280, and continue the process.

The final result is 124589.33 with a remainder of 0.528.