We look at the division of 447671 by 97 
We want to figure out the number of times 447671 can be divided by 97.

Let's proceed to step 1:
When dividing 4 by 97, we get 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Append the next digit (4) from the dividend to 4 and continue with: 44 / 97

Moving on to step 2:
97 goes into 44 0 times with a remainder of 44.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 44 after subtracting 0 from 44.
Include the next digit (7) from the dividend after 44, then repeat: 447 / 97

Advancing to step 3:
The number 97 fits into 447 4 times, leaving a remainder of 59.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Subtract 388 from 447 to get 59.
Bring next digit (6) of the dividend behind the 59 and repeat the process: 596 / 97

Let's proceed to step 4:
When dividing 596 by 97, we get 6 with a remainder of 14.
Use 6 as the next digit of our solution. 
Result so far: 46.0
If we subtract 582 from 596, we get 14.
Include the next digit (7) from the dividend after 14, then repeat: 147 / 97

Moving on to step 5:
97 goes into 147 1 times with a remainder of 50.
Use 1 as the next digit of our solution. 
Result so far: 461.0
The remainder is 50 after subtracting 97 from 147.
Include the next digit (1) from the dividend after 50, then repeat: 501 / 97

Let's proceed to step 6:
97 goes into 501 5 times with a remainder of 16.
Record the quotient 5 as the next digit in the result. 
Result so far: 4615.0
Deduct 485 from 501 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 7:
160 divided by 97 is 1 with a remainder of 63.
Record the quotient 1 as the next digit in the result. 
Result so far: 4615.1
If we take 97 away from 160, we end up with 63.
Since there are no more digits in the dividend, we add a zero to the remainder making it 630, and continue the process.

On to step 8:
97 goes into 630 6 times with a remainder of 48.
Put 6 as the next digit of the answer. 
Result so far: 4615.16
If we take 582 away from 630, we end up with 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 9:
97 can be fit into 480 4 times, resulting in a remainder of 92.
Use 4 as the next digit of our solution. 
Result so far: 4615.164
Subtract 388 from 480 to get 92.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

Step 10:
97 goes into 920 9 times with a remainder of 47.
The number 9 becomes the next digit in our result. 
Result so far: 4615.1649
If we subtract 873 from 920, we get 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

On to step 11:
If we divide 470 by 97, we get 4 and a remainder of 82.
Put 4 as the next digit of the answer. 
Result so far: 4615.16494
If we take 388 away from 470, we end up with 82.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

Going ahead to step 12:
If we divide 820 by 97, we get 8 and a remainder of 44.
The number 8 becomes the next digit in our result. 
Result so far: 4615.164948
Subtracting 776 from 820 leaves us with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Moving on to step 13:
97 can be fit into 440 4 times, resulting in a remainder of 52.
Record the quotient 4 as the next digit in the result. 
Result so far: 4615.1649484
Subtract 388 from 440 to get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Moving on to step 14:
If we divide 520 by 97, we get 5 and a remainder of 35.
The next digit of our result is 5. 
Result so far: 4615.16494845
Subtracting 485 from 520 leaves us with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Our division results in 4615.16494845 with a remaining 3.5e-08.