97007867 ÷ 726 
We want to divide 97007867 by 726.

Advancing to step 1:
When dividing 9 by 726, we get 0 with a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Grab the next digit (7) from the dividend, add it to 9, then carry on: 97 / 726

On to step 2:
If we divide 97 by 726, we get 0 and a remainder of 97.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 97 leaves us with 97.
Bring next digit (0) of the dividend behind the 97 and repeat the process: 970 / 726

On to step 3:
The number 726 fits into 970 1 times, leaving a remainder of 244.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtract 726 from 970 to get 244.
Include the next digit (0) from the dividend after 244, then repeat: 2440 / 726

Moving on to step 4:
2440 divided by 726 is 3 with a remainder of 262.
Put 3 as the next digit of the answer. 
Result so far: 13.0
Subtract 2178 from 2440 to get 262.
Include the next digit (7) from the dividend after 262, then repeat: 2627 / 726

Moving on to step 5:
When dividing 2627 by 726, we get 3 with a remainder of 449.
Use 3 as the next digit of our solution. 
Result so far: 133.0
If we take 2178 away from 2627, we end up with 449.
Append the next digit (8) from the dividend to 449 and continue with: 4498 / 726

Step 6:
When dividing 4498 by 726, we get 6 with a remainder of 142.
Record the quotient 6 as the next digit in the result. 
Result so far: 1336.0
If we subtract 4356 from 4498, we get 142.
Fetch the next digit (6) from the dividend, attach it to 142 and continue: 1426 / 726

Step 7:
726 can be fit into 1426 1 times, resulting in a remainder of 700.
Put 1 as the next digit of the answer. 
Result so far: 13361.0
If we subtract 726 from 1426, we get 700.
Take the next digit (7) from the dividend and append it to 700, then repeat: 7007 / 726

Step 8:
When dividing 7007 by 726, we get 9 with a remainder of 473.
Put 9 as the next digit of the answer. 
Result so far: 133619.0
Subtracting 6534 from 7007 leaves us with 473.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4730, and continue the process.

Going ahead to step 9:
726 can be fit into 4730 6 times, resulting in a remainder of 374.
Write down 6 as next digit of the result. 
Result so far: 133619.6
Deduct 4356 from 4730 and we're left with 374.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3740, and continue the process.

On to step 10:
726 goes into 3740 5 times with a remainder of 110.
The next digit of our result is 5. 
Result so far: 133619.65
Subtract 3630 from 3740 to get 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 11:
If we divide 1100 by 726, we get 1 and a remainder of 374.
The next digit of our result is 1. 
Result so far: 133619.651
If we subtract 726 from 1100, we get 374.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3740, and continue the process.

Moving on to step 12:
If we divide 3740 by 726, we get 5 and a remainder of 110.
The number 5 becomes the next digit in our result. 
Result so far: 133619.6515
The remainder is 110 after subtracting 3630 from 3740.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

On to step 13:
When dividing 1100 by 726, we get 1 with a remainder of 374.
The number 1 becomes the next digit in our result. 
Result so far: 133619.65151
If we subtract 726 from 1100, we get 374.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3740, and continue the process.

Going ahead to step 14:
When dividing 3740 by 726, we get 5 with a remainder of 110.
Put 5 as the next digit of the answer. 
Result so far: 133619.651515
Subtract 3630 from 3740 to get 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

Advancing to step 15:
726 can be fit into 1100 1 times, resulting in a remainder of 374.
Write down 1 as next digit of the result. 
Result so far: 133619.6515151
The remainder is 374 after subtracting 726 from 1100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3740, and continue the process.

Going ahead to step 16:
When dividing 3740 by 726, we get 5 with a remainder of 110.
Write down 5 as next digit of the result. 
Result so far: 133619.65151515
If we subtract 3630 from 3740, we get 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

In conclusion, the division gives 133619.65151515 with a balance of 1.1e-07.