97263391 ÷ 323 
We want to figure out the number of times 97263391 can be divided by 323.

On to step 1:
If we divide 9 by 323, we get 0 and a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Bring next digit (7) of the dividend behind the 9 and repeat the process: 97 / 323

Let's proceed to step 2:
When dividing 97 by 323, we get 0 with a remainder of 97.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 97, we end up with 97.
Fetch the next digit (2) from the dividend, attach it to 97 and continue: 972 / 323

Moving on to step 3:
When dividing 972 by 323, we get 3 with a remainder of 3.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtracting 969 from 972 leaves us with 3.
Append the next digit (6) from the dividend to 3 and continue with: 36 / 323

Going ahead to step 4:
323 can be fit into 36 0 times, resulting in a remainder of 36.
Put 0 as the next digit of the answer. 
Result so far: 30.0
The remainder is 36 after subtracting 0 from 36.
Fetch the next digit (3) from the dividend, attach it to 36 and continue: 363 / 323

Let's proceed to step 5:
323 can be fit into 363 1 times, resulting in a remainder of 40.
The next digit of our result is 1. 
Result so far: 301.0
Deduct 323 from 363 and we're left with 40.
Append the next digit (3) from the dividend to 40 and continue with: 403 / 323

Going ahead to step 6:
The number 323 fits into 403 1 times, leaving a remainder of 80.
Put 1 as the next digit of the answer. 
Result so far: 3011.0
The remainder is 80 after subtracting 323 from 403.
Fetch the next digit (9) from the dividend, attach it to 80 and continue: 809 / 323

Going ahead to step 7:
323 goes into 809 2 times with a remainder of 163.
Use 2 as the next digit of our solution. 
Result so far: 30112.0
Subtract 646 from 809 to get 163.
Grab the next digit (1) from the dividend, add it to 163, then carry on: 1631 / 323

Let's proceed to step 8:
1631 divided by 323 is 5 with a remainder of 16.
Use 5 as the next digit of our solution. 
Result so far: 301125.0
Subtract 1615 from 1631 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Going ahead to step 9:
When dividing 160 by 323, we get 0 with a remainder of 160.
Use 0 as the next digit of our solution. 
Result so far: 301125.0
Deduct 0 from 160 and we're left with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Moving on to step 10:
323 goes into 1600 4 times with a remainder of 308.
Put 4 as the next digit of the answer. 
Result so far: 301125.04
Subtract 1292 from 1600 to get 308.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3080, and continue the process.

Moving on to step 11:
When dividing 3080 by 323, we get 9 with a remainder of 173.
Put 9 as the next digit of the answer. 
Result so far: 301125.049
Deduct 2907 from 3080 and we're left with 173.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1730, and continue the process.

On to step 12:
If we divide 1730 by 323, we get 5 and a remainder of 115.
Write down 5 as next digit of the result. 
Result so far: 301125.0495
The remainder is 115 after subtracting 1615 from 1730.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1150, and continue the process.

Advancing to step 13:
If we divide 1150 by 323, we get 3 and a remainder of 181.
Record the quotient 3 as the next digit in the result. 
Result so far: 301125.04953
Subtract 969 from 1150 to get 181.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1810, and continue the process.

Advancing to step 14:
When dividing 1810 by 323, we get 5 with a remainder of 195.
Record the quotient 5 as the next digit in the result. 
Result so far: 301125.049535
The remainder is 195 after subtracting 1615 from 1810.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1950, and continue the process.

Going ahead to step 15:
The number 323 fits into 1950 6 times, leaving a remainder of 12.
The number 6 becomes the next digit in our result. 
Result so far: 301125.0495356
The remainder is 12 after subtracting 1938 from 1950.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 16:
When dividing 120 by 323, we get 0 with a remainder of 120.
The next digit of our result is 0. 
Result so far: 301125.0495356
Subtract 0 from 120 to get 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

The quotient of the division is 301125.0495356, and the remainder is 1.2e-07.