97340445 ÷ 276 
We want to figure out the number of times 97340445 can be divided by 276.

Going ahead to step 1:
The number 276 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.
Append the next digit (7) from the dividend to 9 and continue with: 97 / 276

Going ahead to step 2:
276 goes into 97 0 times with a remainder of 97.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 97 leaves us with 97.
Append the next digit (3) from the dividend to 97 and continue with: 973 / 276

Moving on to step 3:
The number 276 fits into 973 3 times, leaving a remainder of 145.
Put 3 as the next digit of the answer. 
Result so far: 3.0
The remainder is 145 after subtracting 828 from 973.
Fetch the next digit (4) from the dividend, attach it to 145 and continue: 1454 / 276

Going ahead to step 4:
The number 276 fits into 1454 5 times, leaving a remainder of 74.
Record the quotient 5 as the next digit in the result. 
Result so far: 35.0
Deduct 1380 from 1454 and we're left with 74.
Append the next digit (0) from the dividend to 74 and continue with: 740 / 276

Let's proceed to step 5:
276 can be fit into 740 2 times, resulting in a remainder of 188.
The number 2 becomes the next digit in our result. 
Result so far: 352.0
Subtract 552 from 740 to get 188.
Fetch the next digit (4) from the dividend, attach it to 188 and continue: 1884 / 276

Step 6:
If we divide 1884 by 276, we get 6 and a remainder of 228.
Write down 6 as next digit of the result. 
Result so far: 3526.0
Subtracting 1656 from 1884 leaves us with 228.
Take the next digit (4) from the dividend and append it to 228, then repeat: 2284 / 276

Going ahead to step 7:
276 can be fit into 2284 8 times, resulting in a remainder of 76.
Write down 8 as next digit of the result. 
Result so far: 35268.0
Subtracting 2208 from 2284 leaves us with 76.
Include the next digit (5) from the dividend after 76, then repeat: 765 / 276

Let's proceed to step 8:
If we divide 765 by 276, we get 2 and a remainder of 213.
Use 2 as the next digit of our solution. 
Result so far: 352682.0
If we take 552 away from 765, we end up with 213.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2130, and continue the process.

Advancing to step 9:
276 goes into 2130 7 times with a remainder of 198.
Record the quotient 7 as the next digit in the result. 
Result so far: 352682.7
If we take 1932 away from 2130, we end up with 198.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1980, and continue the process.

Going ahead to step 10:
If we divide 1980 by 276, we get 7 and a remainder of 48.
Record the quotient 7 as the next digit in the result. 
Result so far: 352682.77
If we subtract 1932 from 1980, we get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Our division results in 352682.77 with a remaining 0.048.