We look at the division of 97174687 by 365 
We want to divide 97174687 by 365.

On to step 1:
The number 365 fits into 9 0 times, leaving a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Include the next digit (7) from the dividend after 9, then repeat: 97 / 365

On to step 2:
365 goes into 97 0 times with a remainder of 97.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 97 leaves us with 97.
Fetch the next digit (1) from the dividend, attach it to 97 and continue: 971 / 365

Let's proceed to step 3:
365 can be fit into 971 2 times, resulting in a remainder of 241.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 730 from 971 and we're left with 241.
Bring next digit (7) of the dividend behind the 241 and repeat the process: 2417 / 365

Going ahead to step 4:
2417 divided by 365 is 6 with a remainder of 227.
The next digit of our result is 6. 
Result so far: 26.0
The remainder is 227 after subtracting 2190 from 2417.
Fetch the next digit (4) from the dividend, attach it to 227 and continue: 2274 / 365

Advancing to step 5:
The number 365 fits into 2274 6 times, leaving a remainder of 84.
Record the quotient 6 as the next digit in the result. 
Result so far: 266.0
If we subtract 2190 from 2274, we get 84.
Include the next digit (6) from the dividend after 84, then repeat: 846 / 365

Step 6:
When dividing 846 by 365, we get 2 with a remainder of 116.
Put 2 as the next digit of the answer. 
Result so far: 2662.0
If we take 730 away from 846, we end up with 116.
Grab the next digit (8) from the dividend, add it to 116, then carry on: 1168 / 365

Let's proceed to step 7:
The number 365 fits into 1168 3 times, leaving a remainder of 73.
Record the quotient 3 as the next digit in the result. 
Result so far: 26623.0
The remainder is 73 after subtracting 1095 from 1168.
Take the next digit (7) from the dividend and append it to 73, then repeat: 737 / 365

Moving on to step 8:
When dividing 737 by 365, we get 2 with a remainder of 7.
Use 2 as the next digit of our solution. 
Result so far: 266232.0
The remainder is 7 after subtracting 730 from 737.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Step 9:
If we divide 70 by 365, we get 0 and a remainder of 70.
Record the quotient 0 as the next digit in the result. 
Result so far: 266232.0
Deduct 0 from 70 and we're left with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Going ahead to step 10:
365 goes into 700 1 times with a remainder of 335.
The number 1 becomes the next digit in our result. 
Result so far: 266232.01
The remainder is 335 after subtracting 365 from 700.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3350, and continue the process.

Moving on to step 11:
365 goes into 3350 9 times with a remainder of 65.
Record the quotient 9 as the next digit in the result. 
Result so far: 266232.019
If we take 3285 away from 3350, we end up with 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Step 12:
When dividing 650 by 365, we get 1 with a remainder of 285.
Put 1 as the next digit of the answer. 
Result so far: 266232.0191
The remainder is 285 after subtracting 365 from 650.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2850, and continue the process.

On to step 13:
If we divide 2850 by 365, we get 7 and a remainder of 295.
The number 7 becomes the next digit in our result. 
Result so far: 266232.01917
Subtract 2555 from 2850 to get 295.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2950, and continue the process.

Step 14:
If we divide 2950 by 365, we get 8 and a remainder of 30.
The next digit of our result is 8. 
Result so far: 266232.019178
Deduct 2920 from 2950 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 15:
If we divide 300 by 365, we get 0 and a remainder of 300.
Write down 0 as next digit of the result. 
Result so far: 266232.019178
Deduct 0 from 300 and we're left with 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

Step 16:
365 can be fit into 3000 8 times, resulting in a remainder of 80.
Record the quotient 8 as the next digit in the result. 
Result so far: 266232.01917808
Subtracting 2920 from 3000 leaves us with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

The final outcome is 266232.01917808, with a leftover of 8e-08.