We look at the division of 97176 by 94 
Let's see how many times 94 fits into 97176.

Moving on to step 1:
If we divide 9 by 94, we get 0 and 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.
Take the next digit (7) from the dividend and append it to 9, then repeat: 97 / 94

Step 2:
When dividing 97 by 94, we get 1 with a remainder of 3.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtracting 94 from 97 leaves us with 3.
Take the next digit (1) from the dividend and append it to 3, then repeat: 31 / 94

Let's proceed to step 3:
31 divided by 94 is 0 with a remainder of 31.
Write down 0 as next digit of the result. 
Result so far: 10.0
Deduct 0 from 31 and we're left with 31.
Append the next digit (7) from the dividend to 31 and continue with: 317 / 94

Going ahead to step 4:
When dividing 317 by 94, we get 3 with a remainder of 35.
Put 3 as the next digit of the answer. 
Result so far: 103.0
Subtracting 282 from 317 leaves us with 35.
Take the next digit (6) from the dividend and append it to 35, then repeat: 356 / 94

On to step 5:
94 can be fit into 356 3 times, resulting in a remainder of 74.
Use 3 as the next digit of our solution. 
Result so far: 1033.0
Deduct 282 from 356 and we're left with 74.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

Let's proceed to step 6:
The number 94 fits into 740 7 times, leaving a remainder of 82.
The next digit of our result is 7. 
Result so far: 1033.7
If we take 658 away from 740, we end up with 82.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

Let's proceed to step 7:
When dividing 820 by 94, we get 8 with a remainder of 68.
Put 8 as the next digit of the answer. 
Result so far: 1033.78
If we take 752 away from 820, we end up with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Moving on to step 8:
When dividing 680 by 94, we get 7 with a remainder of 22.
Write down 7 as next digit of the result. 
Result so far: 1033.787
Subtracting 658 from 680 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 9:
When dividing 220 by 94, we get 2 with a remainder of 32.
Write down 2 as next digit of the result. 
Result so far: 1033.7872
The remainder is 32 after subtracting 188 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Let's proceed to step 10:
320 divided by 94 is 3 with a remainder of 38.
Record the quotient 3 as the next digit in the result. 
Result so far: 1033.78723
Deduct 282 from 320 and we're left with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

On to step 11:
When dividing 380 by 94, we get 4 with a remainder of 4.
The number 4 becomes the next digit in our result. 
Result so far: 1033.787234
The remainder is 4 after subtracting 376 from 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 12:
When dividing 40 by 94, we get 0 with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 1033.787234
The remainder is 40 after subtracting 0 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 13:
If we divide 400 by 94, we get 4 and a remainder of 24.
The next digit of our result is 4. 
Result so far: 1033.78723404
Deduct 376 from 400 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.

The final result is 1033.78723404 with a remainder of 2.4e-08.