We're dividing 97126717 by 547 
We want to divide 97126717 by 547.

Let's proceed to step 1:
The number 547 fits into 9 0 times, leaving a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Include the next digit (7) from the dividend after 9, then repeat: 97 / 547

Moving on to step 2:
If we divide 97 by 547, we get 0 and a remainder of 97.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 97, we end up with 97.
Grab the next digit (1) from the dividend, add it to 97, then carry on: 971 / 547

Step 3:
If we divide 971 by 547, we get 1 and a remainder of 424.
The next digit of our result is 1. 
Result so far: 1.0
If we subtract 547 from 971, we get 424.
Append the next digit (2) from the dividend to 424 and continue with: 4242 / 547

Let's proceed to step 4:
The number 547 fits into 4242 7 times, leaving a remainder of 413.
The number 7 becomes the next digit in our result. 
Result so far: 17.0
If we subtract 3829 from 4242, we get 413.
Fetch the next digit (6) from the dividend, attach it to 413 and continue: 4136 / 547

Let's proceed to step 5:
547 can be fit into 4136 7 times, resulting in a remainder of 307.
Write down 7 as next digit of the result. 
Result so far: 177.0
The remainder is 307 after subtracting 3829 from 4136.
Grab the next digit (7) from the dividend, add it to 307, then carry on: 3077 / 547

Step 6:
If we divide 3077 by 547, we get 5 and a remainder of 342.
Use 5 as the next digit of our solution. 
Result so far: 1775.0
The remainder is 342 after subtracting 2735 from 3077.
Append the next digit (1) from the dividend to 342 and continue with: 3421 / 547

Going ahead to step 7:
547 goes into 3421 6 times with a remainder of 139.
Put 6 as the next digit of the answer. 
Result so far: 17756.0
Subtract 3282 from 3421 to get 139.
Append the next digit (7) from the dividend to 139 and continue with: 1397 / 547

Advancing to step 8:
When dividing 1397 by 547, we get 2 with a remainder of 303.
Use 2 as the next digit of our solution. 
Result so far: 177562.0
If we take 1094 away from 1397, we end up with 303.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3030, and continue the process.

Advancing to step 9:
When dividing 3030 by 547, we get 5 with a remainder of 295.
Record the quotient 5 as the next digit in the result. 
Result so far: 177562.5
Subtracting 2735 from 3030 leaves us with 295.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2950, and continue the process.

Going ahead to step 10:
When dividing 2950 by 547, we get 5 with a remainder of 215.
Record the quotient 5 as the next digit in the result. 
Result so far: 177562.55
Deduct 2735 from 2950 and we're left with 215.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2150, and continue the process.

In conclusion, the division gives 177562.55 with a balance of 0.215.