971478 ÷ 24 
We want to figure out the number of times 971478 can be divided by 24.

Moving on to step 1:
When dividing 9 by 24, we get 0 with 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.
Bring next digit (7) of the dividend behind the 9 and repeat the process: 97 / 24

Advancing to step 2:
The number 24 fits into 97 4 times, leaving a remainder of 1.
Put 4 as the next digit of the answer. 
Result so far: 4.0
If we subtract 96 from 97, we get 1.
Bring next digit (1) of the dividend behind the 1 and repeat the process: 11 / 24

Let's proceed to step 3:
24 can be fit into 11 0 times, resulting in a remainder of 11.
Write down 0 as next digit of the result. 
Result so far: 40.0
If we subtract 0 from 11, we get 11.
Fetch the next digit (4) from the dividend, attach it to 11 and continue: 114 / 24

Step 4:
The number 24 fits into 114 4 times, leaving a remainder of 18.
Record the quotient 4 as the next digit in the result. 
Result so far: 404.0
If we take 96 away from 114, we end up with 18.
Bring next digit (7) of the dividend behind the 18 and repeat the process: 187 / 24

On to step 5:
When dividing 187 by 24, we get 7 with a remainder of 19.
Use 7 as the next digit of our solution. 
Result so far: 4047.0
Deduct 168 from 187 and we're left with 19.
Include the next digit (8) from the dividend after 19, then repeat: 198 / 24

Moving on to step 6:
24 goes into 198 8 times with a remainder of 6.
Write down 8 as next digit of the result. 
Result so far: 40478.0
Deduct 192 from 198 and we're left with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Step 7:
60 divided by 24 is 2 with a remainder of 12.
Record the quotient 2 as the next digit in the result. 
Result so far: 40478.2
The remainder is 12 after subtracting 48 from 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 8:
24 goes into 120 5 times with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 40478.25
The remainder is 0 after subtracting 120 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 9:
0 divided by 24 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 40478.25
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 10:
24 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 40478.25
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

After the division, we end up with 40478.25 and a remainder of 0.0.