We look at the division of 73459 by 97 
We want to figure out the number of times 73459 can be divided by 97.

Advancing to step 1:
When dividing 7 by 97, we get 0 with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Include the next digit (3) from the dividend after 7, then repeat: 73 / 97

Step 2:
The number 97 fits into 73 0 times, leaving a remainder of 73.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 73, we get 73.
Grab the next digit (4) from the dividend, add it to 73, then carry on: 734 / 97

Step 3:
If we divide 734 by 97, we get 7 and a remainder of 55.
Write down 7 as next digit of the result. 
Result so far: 7.0
Subtract 679 from 734 to get 55.
Include the next digit (5) from the dividend after 55, then repeat: 555 / 97

Step 4:
97 can be fit into 555 5 times, resulting in a remainder of 70.
Use 5 as the next digit of our solution. 
Result so far: 75.0
Deduct 485 from 555 and we're left with 70.
Include the next digit (9) from the dividend after 70, then repeat: 709 / 97

Advancing to step 5:
The number 97 fits into 709 7 times, leaving a remainder of 30.
Put 7 as the next digit of the answer. 
Result so far: 757.0
If we subtract 679 from 709, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 6:
97 can be fit into 300 3 times, resulting in a remainder of 9.
Write down 3 as next digit of the result. 
Result so far: 757.3
The remainder is 9 after subtracting 291 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Advancing to step 7:
If we divide 90 by 97, we get 0 and a remainder of 90.
The number 0 becomes the next digit in our result. 
Result so far: 757.3
Deduct 0 from 90 and we're left with 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Let's proceed to step 8:
If we divide 900 by 97, we get 9 and a remainder of 27.
Write down 9 as next digit of the result. 
Result so far: 757.309
If we take 873 away from 900, we end up with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Going ahead to step 9:
270 divided by 97 is 2 with a remainder of 76.
Record the quotient 2 as the next digit in the result. 
Result so far: 757.3092
Deduct 194 from 270 and we're left with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Step 10:
When dividing 760 by 97, we get 7 with a remainder of 81.
Write down 7 as next digit of the result. 
Result so far: 757.30927
If we subtract 679 from 760, we get 81.
Since there are no more digits in the dividend, we add a zero to the remainder making it 810, and continue the process.

Going ahead to step 11:
97 can be fit into 810 8 times, resulting in a remainder of 34.
Record the quotient 8 as the next digit in the result. 
Result so far: 757.309278
The remainder is 34 after subtracting 776 from 810.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Let's proceed to step 12:
The number 97 fits into 340 3 times, leaving a remainder of 49.
The number 3 becomes the next digit in our result. 
Result so far: 757.3092783
Deduct 291 from 340 and we're left with 49.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

Moving on to step 13:
97 can be fit into 490 5 times, resulting in a remainder of 5.
Write down 5 as next digit of the result. 
Result so far: 757.30927835
Deduct 485 from 490 and we're left with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Our division results in 757.30927835 with a remaining 5e-09.