97923 ÷ 32 
Let's see how many times 32 fits into 97923.

On to step 1:
9 divided by 32 is 0 with a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Grab the next digit (7) from the dividend, add it to 9, then carry on: 97 / 32

Let's proceed to step 2:
When dividing 97 by 32, we get 3 with a remainder of 1.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Subtract 96 from 97 to get 1.
Fetch the next digit (9) from the dividend, attach it to 1 and continue: 19 / 32

Advancing to step 3:
32 goes into 19 0 times with a remainder of 19.
Use 0 as the next digit of our solution. 
Result so far: 30.0
Deduct 0 from 19 and we're left with 19.
Take the next digit (2) from the dividend and append it to 19, then repeat: 192 / 32

Advancing to step 4:
32 can be fit into 192 6 times, resulting in a remainder of 0.
The next digit of our result is 6. 
Result so far: 306.0
If we take 192 away from 192, we end up with 0.
Bring next digit (3) of the dividend behind the 0 and repeat the process: 3 / 32

On to step 5:
The number 32 fits into 3 0 times, leaving a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 3060.0
The remainder is 3 after subtracting 0 from 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Let's proceed to step 6:
If we divide 30 by 32, we get 0 and a remainder of 30.
Put 0 as the next digit of the answer. 
Result so far: 3060.0
If we subtract 0 from 30, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 7:
If we divide 300 by 32, we get 9 and a remainder of 12.
Use 9 as the next digit of our solution. 
Result so far: 3060.09
The remainder is 12 after subtracting 288 from 300.
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:
32 goes into 120 3 times with a remainder of 24.
Use 3 as the next digit of our solution. 
Result so far: 3060.093
Deduct 96 from 120 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 9:
240 divided by 32 is 7 with a remainder of 16.
The next digit of our result is 7. 
Result so far: 3060.0937
Subtract 224 from 240 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Moving on to step 10:
160 divided by 32 is 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 3060.09375
Deduct 160 from 160 and we're left 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.

Moving on to step 11:
The number 32 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 3060.09375
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 12:
The number 32 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 3060.09375
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 3060.09375 and a remainder of 0.0.