97731428 ÷ 355 
Let's see how many times 355 fits into 97731428.

Moving on to step 1:
When dividing 9 by 355, we get 0 with a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Bring next digit (7) of the dividend behind the 9 and repeat the process: 97 / 355

Moving on to step 2:
97 divided by 355 is 0 with a remainder of 97.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 97 after subtracting 0 from 97.
Take the next digit (7) from the dividend and append it to 97, then repeat: 977 / 355

Going ahead to step 3:
977 divided by 355 is 2 with a remainder of 267.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we subtract 710 from 977, we get 267.
Bring next digit (3) of the dividend behind the 267 and repeat the process: 2673 / 355

Step 4:
The number 355 fits into 2673 7 times, leaving a remainder of 188.
The next digit of our result is 7. 
Result so far: 27.0
The remainder is 188 after subtracting 2485 from 2673.
Take the next digit (1) from the dividend and append it to 188, then repeat: 1881 / 355

Going ahead to step 5:
The number 355 fits into 1881 5 times, leaving a remainder of 106.
Use 5 as the next digit of our solution. 
Result so far: 275.0
Subtract 1775 from 1881 to get 106.
Grab the next digit (4) from the dividend, add it to 106, then carry on: 1064 / 355

Let's proceed to step 6:
When dividing 1064 by 355, we get 2 with a remainder of 354.
Write down 2 as next digit of the result. 
Result so far: 2752.0
Subtract 710 from 1064 to get 354.
Bring next digit (2) of the dividend behind the 354 and repeat the process: 3542 / 355

Advancing to step 7:
355 can be fit into 3542 9 times, resulting in a remainder of 347.
The number 9 becomes the next digit in our result. 
Result so far: 27529.0
If we subtract 3195 from 3542, we get 347.
Append the next digit (8) from the dividend to 347 and continue with: 3478 / 355

Step 8:
355 can be fit into 3478 9 times, resulting in a remainder of 283.
The next digit of our result is 9. 
Result so far: 275299.0
The remainder is 283 after subtracting 3195 from 3478.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2830, and continue the process.

Step 9:
355 goes into 2830 7 times with a remainder of 345.
Write down 7 as next digit of the result. 
Result so far: 275299.7
Subtracting 2485 from 2830 leaves us with 345.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3450, and continue the process.

Let's proceed to step 10:
If we divide 3450 by 355, we get 9 and a remainder of 255.
Record the quotient 9 as the next digit in the result. 
Result so far: 275299.79
If we take 3195 away from 3450, we end up with 255.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2550, and continue the process.

On to step 11:
2550 divided by 355 is 7 with a remainder of 65.
Write down 7 as next digit of the result. 
Result so far: 275299.797
Deduct 2485 from 2550 and we're left with 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Going ahead to step 12:
When dividing 650 by 355, we get 1 with a remainder of 295.
The next digit of our result is 1. 
Result so far: 275299.7971
If we take 355 away from 650, we end up with 295.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2950, and continue the process.

Step 13:
If we divide 2950 by 355, we get 8 and a remainder of 110.
Write down 8 as next digit of the result. 
Result so far: 275299.79718
If we take 2840 away from 2950, we end up with 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

Step 14:
355 goes into 1100 3 times with a remainder of 35.
The number 3 becomes the next digit in our result. 
Result so far: 275299.797183
Subtract 1065 from 1100 to get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Moving on to step 15:
When dividing 350 by 355, we get 0 with a remainder of 350.
The next digit of our result is 0. 
Result so far: 275299.797183
The remainder is 350 after subtracting 0 from 350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3500, and continue the process.

Step 16:
3500 divided by 355 is 9 with a remainder of 305.
Use 9 as the next digit of our solution. 
Result so far: 275299.79718309
Subtracting 3195 from 3500 leaves us with 305.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3050, and continue the process.

In conclusion, the division gives 275299.79718309 with a balance of 3.05e-07.