We look at the division of 97996586 by 317 
We want to divide 97996586 by 317.

Step 1:
If we divide 9 by 317, we get 0 and a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Include the next digit (7) from the dividend after 9, then repeat: 97 / 317

On to step 2:
317 can be fit into 97 0 times, resulting in a remainder of 97.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 97 to get 97.
Include the next digit (9) from the dividend after 97, then repeat: 979 / 317

Moving on to step 3:
317 can be fit into 979 3 times, resulting in a remainder of 28.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Subtract 951 from 979 to get 28.
Grab the next digit (9) from the dividend, add it to 28, then carry on: 289 / 317

Advancing to step 4:
289 divided by 317 is 0 with a remainder of 289.
Record the quotient 0 as the next digit in the result. 
Result so far: 30.0
Subtracting 0 from 289 leaves us with 289.
Append the next digit (6) from the dividend to 289 and continue with: 2896 / 317

Step 5:
When dividing 2896 by 317, we get 9 with a remainder of 43.
Put 9 as the next digit of the answer. 
Result so far: 309.0
If we subtract 2853 from 2896, we get 43.
Append the next digit (5) from the dividend to 43 and continue with: 435 / 317

Let's proceed to step 6:
317 goes into 435 1 times with a remainder of 118.
Use 1 as the next digit of our solution. 
Result so far: 3091.0
If we subtract 317 from 435, we get 118.
Include the next digit (8) from the dividend after 118, then repeat: 1188 / 317

Step 7:
The number 317 fits into 1188 3 times, leaving a remainder of 237.
Use 3 as the next digit of our solution. 
Result so far: 30913.0
If we subtract 951 from 1188, we get 237.
Append the next digit (6) from the dividend to 237 and continue with: 2376 / 317

Going ahead to step 8:
When dividing 2376 by 317, we get 7 with a remainder of 157.
Record the quotient 7 as the next digit in the result. 
Result so far: 309137.0
Subtract 2219 from 2376 to get 157.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1570, and continue the process.

Moving on to step 9:
When dividing 1570 by 317, we get 4 with a remainder of 302.
Put 4 as the next digit of the answer. 
Result so far: 309137.4
Subtract 1268 from 1570 to get 302.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3020, and continue the process.

Let's proceed to step 10:
If we divide 3020 by 317, we get 9 and a remainder of 167.
Use 9 as the next digit of our solution. 
Result so far: 309137.49
Subtract 2853 from 3020 to get 167.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1670, and continue the process.

Moving on to step 11:
1670 divided by 317 is 5 with a remainder of 85.
Write down 5 as next digit of the result. 
Result so far: 309137.495
The remainder is 85 after subtracting 1585 from 1670.
Since there are no more digits in the dividend, we add a zero to the remainder making it 850, and continue the process.

On to step 12:
317 goes into 850 2 times with a remainder of 216.
Write down 2 as next digit of the result. 
Result so far: 309137.4952
The remainder is 216 after subtracting 634 from 850.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2160, and continue the process.

Let's proceed to step 13:
When dividing 2160 by 317, we get 6 with a remainder of 258.
Write down 6 as next digit of the result. 
Result so far: 309137.49526
If we take 1902 away from 2160, we end up with 258.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2580, and continue the process.

Step 14:
The number 317 fits into 2580 8 times, leaving a remainder of 44.
Record the quotient 8 as the next digit in the result. 
Result so far: 309137.495268
Subtracting 2536 from 2580 leaves us with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Step 15:
317 can be fit into 440 1 times, resulting in a remainder of 123.
Use 1 as the next digit of our solution. 
Result so far: 309137.4952681
Deduct 317 from 440 and we're left with 123.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1230, and continue the process.

Let's proceed to step 16:
317 can be fit into 1230 3 times, resulting in a remainder of 279.
The next digit of our result is 3. 
Result so far: 309137.49526813
The remainder is 279 after subtracting 951 from 1230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2790, and continue the process.

In conclusion, the division gives 309137.49526813 with a balance of 2.79e-07.