We divide 971097 by 39
We're looking to find how many times 39 goes into 971097.

On to step 1:
The number 39 fits into 9 0 times, leaving a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Grab the next digit (7) from the dividend, add it to 9, then carry on: 97 / 39

Step 2:
The number 39 fits into 97 2 times, leaving a remainder of 19.
Use 2 as the next digit of our solution. 
Result so far: 2.0
The remainder is 19 after subtracting 78 from 97.
Take the next digit (1) from the dividend and append it to 19, then repeat: 191 / 39

On to step 3:
191 divided by 39 is 4 with a remainder of 35.
The number 4 becomes the next digit in our result. 
Result so far: 24.0
Deduct 156 from 191 and we're left with 35.
Append the next digit (0) from the dividend to 35 and continue with: 350 / 39

Let's proceed to step 4:
If we divide 350 by 39, we get 8 and a remainder of 38.
Use 8 as the next digit of our solution. 
Result so far: 248.0
The remainder is 38 after subtracting 312 from 350.
Take the next digit (9) from the dividend and append it to 38, then repeat: 389 / 39

Step 5:
389 divided by 39 is 9 with a remainder of 38.
The next digit of our result is 9. 
Result so far: 2489.0
If we subtract 351 from 389, we get 38.
Append the next digit (7) from the dividend to 38 and continue with: 387 / 39

Let's proceed to step 6:
The number 39 fits into 387 9 times, leaving a remainder of 36.
The number 9 becomes the next digit in our result. 
Result so far: 24899.0
If we take 351 away from 387, we end up 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.

Advancing to step 7:
When dividing 360 by 39, we get 9 with a remainder of 9.
Use 9 as the next digit of our solution. 
Result so far: 24899.9
The remainder is 9 after subtracting 351 from 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Moving on to step 8:
When dividing 90 by 39, we get 2 with a remainder of 12.
Use 2 as the next digit of our solution. 
Result so far: 24899.92
Subtracting 78 from 90 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 9:
If we divide 120 by 39, we get 3 and a remainder of 3.
The number 3 becomes the next digit in our result. 
Result so far: 24899.923
Deduct 117 from 120 and we're left with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

On to step 10:
When dividing 30 by 39, we get 0 with a remainder of 30.
Write down 0 as next digit of the result. 
Result so far: 24899.923
The remainder is 30 after subtracting 0 from 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 11:
300 divided by 39 is 7 with a remainder of 27.
The number 7 becomes the next digit in our result. 
Result so far: 24899.92307
Deduct 273 from 300 and we're left 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.

On to step 12:
If we divide 270 by 39, we get 6 and a remainder of 36.
Write down 6 as next digit of the result. 
Result so far: 24899.923076
If we take 234 away from 270, we end up 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.

On to step 13:
39 goes into 360 9 times with a remainder of 9.
The number 9 becomes the next digit in our result. 
Result so far: 24899.9230769
Subtract 351 from 360 to get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Going ahead to step 14:
39 goes into 90 2 times with a remainder of 12.
The next digit of our result is 2. 
Result so far: 24899.92307692
Deduct 78 from 90 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

The final result is 24899.92307692 with a remainder of 1.2e-08.