We divide 97726900 by 708
Let's see how many times 708 fits into 97726900.

Moving on to step 1:
When dividing 9 by 708, we get 0 with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Grab the next digit (7) from the dividend, add it to 9, then carry on: 97 / 708

Advancing to step 2:
708 can be fit into 97 0 times, resulting in a remainder of 97.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 97 to get 97.
Fetch the next digit (7) from the dividend, attach it to 97 and continue: 977 / 708

Moving on to step 3:
708 goes into 977 1 times with a remainder of 269.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 708 from 977 leaves us with 269.
Fetch the next digit (2) from the dividend, attach it to 269 and continue: 2692 / 708

Step 4:
708 goes into 2692 3 times with a remainder of 568.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
Subtracting 2124 from 2692 leaves us with 568.
Fetch the next digit (6) from the dividend, attach it to 568 and continue: 5686 / 708

Step 5:
708 goes into 5686 8 times with a remainder of 22.
Put 8 as the next digit of the answer. 
Result so far: 138.0
If we take 5664 away from 5686, we end up with 22.
Grab the next digit (9) from the dividend, add it to 22, then carry on: 229 / 708

Moving on to step 6:
229 divided by 708 is 0 with a remainder of 229.
Put 0 as the next digit of the answer. 
Result so far: 1380.0
Subtract 0 from 229 to get 229.
Append the next digit (0) from the dividend to 229 and continue with: 2290 / 708

On to step 7:
The number 708 fits into 2290 3 times, leaving a remainder of 166.
Use 3 as the next digit of our solution. 
Result so far: 13803.0
The remainder is 166 after subtracting 2124 from 2290.
Take the next digit (0) from the dividend and append it to 166, then repeat: 1660 / 708

On to step 8:
If we divide 1660 by 708, we get 2 and a remainder of 244.
Write down 2 as next digit of the result. 
Result so far: 138032.0
If we take 1416 away from 1660, we end up with 244.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2440, and continue the process.

Moving on to step 9:
When dividing 2440 by 708, we get 3 with a remainder of 316.
Write down 3 as next digit of the result. 
Result so far: 138032.3
The remainder is 316 after subtracting 2124 from 2440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3160, and continue the process.

Going ahead to step 10:
708 goes into 3160 4 times with a remainder of 328.
Put 4 as the next digit of the answer. 
Result so far: 138032.34
Subtracting 2832 from 3160 leaves us with 328.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3280, and continue the process.

Step 11:
When dividing 3280 by 708, we get 4 with a remainder of 448.
The number 4 becomes the next digit in our result. 
Result so far: 138032.344
Subtracting 2832 from 3280 leaves us with 448.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4480, and continue the process.

In conclusion, the division gives 138032.344 with a balance of 0.0448.