Let's divide 97163444 by 946
We're looking to find how many times 946 goes into 97163444.

Going ahead to step 1:
946 goes into 9 0 times with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Fetch the next digit (7) from the dividend, attach it to 9 and continue: 97 / 946

On to step 2:
946 can be fit into 97 0 times, resulting in a remainder of 97.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 97, we get 97.
Include the next digit (1) from the dividend after 97, then repeat: 971 / 946

Moving on to step 3:
946 goes into 971 1 times with a remainder of 25.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 946 from 971 to get 25.
Fetch the next digit (6) from the dividend, attach it to 25 and continue: 256 / 946

On to step 4:
When dividing 256 by 946, we get 0 with a remainder of 256.
Record the quotient 0 as the next digit in the result. 
Result so far: 10.0
Deduct 0 from 256 and we're left with 256.
Fetch the next digit (3) from the dividend, attach it to 256 and continue: 2563 / 946

Moving on to step 5:
The number 946 fits into 2563 2 times, leaving a remainder of 671.
Use 2 as the next digit of our solution. 
Result so far: 102.0
Subtracting 1892 from 2563 leaves us with 671.
Fetch the next digit (4) from the dividend, attach it to 671 and continue: 6714 / 946

Moving on to step 6:
If we divide 6714 by 946, we get 7 and a remainder of 92.
Use 7 as the next digit of our solution. 
Result so far: 1027.0
Subtract 6622 from 6714 to get 92.
Append the next digit (4) from the dividend to 92 and continue with: 924 / 946

Moving on to step 7:
946 can be fit into 924 0 times, resulting in a remainder of 924.
The number 0 becomes the next digit in our result. 
Result so far: 10270.0
The remainder is 924 after subtracting 0 from 924.
Append the next digit (4) from the dividend to 924 and continue with: 9244 / 946

On to step 8:
The number 946 fits into 9244 9 times, leaving a remainder of 730.
Use 9 as the next digit of our solution. 
Result so far: 102709.0
Deduct 8514 from 9244 and we're left with 730.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7300, and continue the process.

Let's proceed to step 9:
When dividing 7300 by 946, we get 7 with a remainder of 678.
Record the quotient 7 as the next digit in the result. 
Result so far: 102709.7
The remainder is 678 after subtracting 6622 from 7300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6780, and continue the process.

Let's proceed to step 10:
946 can be fit into 6780 7 times, resulting in a remainder of 158.
Record the quotient 7 as the next digit in the result. 
Result so far: 102709.77
If we subtract 6622 from 6780, we get 158.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1580, and continue the process.

The final result is 102709.77 with a remainder of 0.158.