392767 divided by 97 
We want to figure out the number of times 392767 can be divided by 97.

On to step 1:
When dividing 3 by 97, we get 0 with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Append the next digit (9) from the dividend to 3 and continue with: 39 / 97

Going ahead to step 2:
If we divide 39 by 97, we get 0 and a remainder of 39.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 39 after subtracting 0 from 39.
Grab the next digit (2) from the dividend, add it to 39, then carry on: 392 / 97

Let's proceed to step 3:
The number 97 fits into 392 4 times, leaving a remainder of 4.
The next digit of our result is 4. 
Result so far: 4.0
Deduct 388 from 392 and we're left with 4.
Grab the next digit (7) from the dividend, add it to 4, then carry on: 47 / 97

Going ahead to step 4:
If we divide 47 by 97, we get 0 and a remainder of 47.
Put 0 as the next digit of the answer. 
Result so far: 40.0
If we take 0 away from 47, we end up with 47.
Include the next digit (6) from the dividend after 47, then repeat: 476 / 97

Moving on to step 5:
97 goes into 476 4 times with a remainder of 88.
Record the quotient 4 as the next digit in the result. 
Result so far: 404.0
Subtract 388 from 476 to get 88.
Grab the next digit (7) from the dividend, add it to 88, then carry on: 887 / 97

On to step 6:
97 goes into 887 9 times with a remainder of 14.
Put 9 as the next digit of the answer. 
Result so far: 4049.0
If we take 873 away from 887, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Let's proceed to step 7:
The number 97 fits into 140 1 times, leaving a remainder of 43.
The number 1 becomes the next digit in our result. 
Result so far: 4049.1
The remainder is 43 after subtracting 97 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

On to step 8:
97 can be fit into 430 4 times, resulting in a remainder of 42.
Record the quotient 4 as the next digit in the result. 
Result so far: 4049.14
Subtracting 388 from 430 leaves us with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Step 9:
97 goes into 420 4 times with a remainder of 32.
Record the quotient 4 as the next digit in the result. 
Result so far: 4049.144
Subtract 388 from 420 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

After the division, we end up with 4049.144 and a remainder of 0.0032.