We're dividing 139024 by 97 
We want to figure out the number of times 139024 can be divided by 97.

Advancing to step 1:
The number 97 fits into 1 0 times, leaving a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Grab the next digit (3) from the dividend, add it to 1, then carry on: 13 / 97

On to step 2:
97 can be fit into 13 0 times, resulting in a remainder of 13.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 13 and we're left with 13.
Grab the next digit (9) from the dividend, add it to 13, then carry on: 139 / 97

Moving on to step 3:
When dividing 139 by 97, we get 1 with a remainder of 42.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 97 from 139 to get 42.
Append the next digit (0) from the dividend to 42 and continue with: 420 / 97

On to step 4:
If we divide 420 by 97, we get 4 and a remainder of 32.
Write down 4 as next digit of the result. 
Result so far: 14.0
The remainder is 32 after subtracting 388 from 420.
Grab the next digit (2) from the dividend, add it to 32, then carry on: 322 / 97

Moving on to step 5:
When dividing 322 by 97, we get 3 with a remainder of 31.
Record the quotient 3 as the next digit in the result. 
Result so far: 143.0
Subtract 291 from 322 to get 31.
Take the next digit (4) from the dividend and append it to 31, then repeat: 314 / 97

Going ahead to step 6:
97 goes into 314 3 times with a remainder of 23.
Write down 3 as next digit of the result. 
Result so far: 1433.0
If we take 291 away from 314, we end up with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Advancing to step 7:
97 can be fit into 230 2 times, resulting in a remainder of 36.
Record the quotient 2 as the next digit in the result. 
Result so far: 1433.2
Subtracting 194 from 230 leaves us with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Let's proceed to step 8:
97 can be fit into 360 3 times, resulting in a remainder of 69.
Use 3 as the next digit of our solution. 
Result so far: 1433.23
Deduct 291 from 360 and we're left with 69.
Since there are no more digits in the dividend, we add a zero to the remainder making it 690, and continue the process.

Advancing to step 9:
The number 97 fits into 690 7 times, leaving a remainder of 11.
Put 7 as the next digit of the answer. 
Result so far: 1433.237
If we take 679 away from 690, we end up with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Let's proceed to step 10:
If we divide 110 by 97, we get 1 and a remainder of 13.
Put 1 as the next digit of the answer. 
Result so far: 1433.2371
If we take 97 away from 110, we end up with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Going ahead to step 11:
When dividing 130 by 97, we get 1 with a remainder of 33.
Record the quotient 1 as the next digit in the result. 
Result so far: 1433.23711
Subtract 97 from 130 to get 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

The final result is 1433.23711 with a remainder of 3.3e-05.