97606788 divided by 732 
Our goal is to divide 97606788 by 732.

Going ahead to step 1:
732 goes into 9 0 times with a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Append the next digit (7) from the dividend to 9 and continue with: 97 / 732

Advancing to step 2:
732 goes into 97 0 times with a remainder of 97.
Write down 0 as next digit of the result. 
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 / 732

Step 3:
976 divided by 732 is 1 with a remainder of 244.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 732 away from 976, we end up with 244.
Bring next digit (0) of the dividend behind the 244 and repeat the process: 2440 / 732

Advancing to step 4:
The number 732 fits into 2440 3 times, leaving a remainder of 244.
The next digit of our result is 3. 
Result so far: 13.0
Deduct 2196 from 2440 and we're left with 244.
Append the next digit (6) from the dividend to 244 and continue with: 2446 / 732

Let's proceed to step 5:
2446 divided by 732 is 3 with a remainder of 250.
Use 3 as the next digit of our solution. 
Result so far: 133.0
Deduct 2196 from 2446 and we're left with 250.
Grab the next digit (7) from the dividend, add it to 250, then carry on: 2507 / 732

Step 6:
The number 732 fits into 2507 3 times, leaving a remainder of 311.
Write down 3 as next digit of the result. 
Result so far: 1333.0
If we take 2196 away from 2507, we end up with 311.
Take the next digit (8) from the dividend and append it to 311, then repeat: 3118 / 732

Moving on to step 7:
732 can be fit into 3118 4 times, resulting in a remainder of 190.
Write down 4 as next digit of the result. 
Result so far: 13334.0
Subtract 2928 from 3118 to get 190.
Fetch the next digit (8) from the dividend, attach it to 190 and continue: 1908 / 732

On to step 8:
If we divide 1908 by 732, we get 2 and a remainder of 444.
Put 2 as the next digit of the answer. 
Result so far: 133342.0
Subtract 1464 from 1908 to get 444.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4440, and continue the process.

On to step 9:
The number 732 fits into 4440 6 times, leaving a remainder of 48.
The next digit of our result is 6. 
Result so far: 133342.6
If we subtract 4392 from 4440, we get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Moving on to step 10:
732 goes into 480 0 times with a remainder of 480.
Put 0 as the next digit of the answer. 
Result so far: 133342.6
Deduct 0 from 480 and we're left with 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4800, and continue the process.

Going ahead to step 11:
4800 divided by 732 is 6 with a remainder of 408.
Put 6 as the next digit of the answer. 
Result so far: 133342.606
If we take 4392 away from 4800, we end up with 408.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4080, and continue the process.

Advancing to step 12:
If we divide 4080 by 732, we get 5 and a remainder of 420.
The number 5 becomes the next digit in our result. 
Result so far: 133342.6065
If we take 3660 away from 4080, we end up with 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4200, and continue the process.

Advancing to step 13:
If we divide 4200 by 732, we get 5 and a remainder of 540.
Record the quotient 5 as the next digit in the result. 
Result so far: 133342.60655
Deduct 3660 from 4200 and we're left with 540.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5400, and continue the process.

After the division, we end up with 133342.60655 and a remainder of 0.00054.