232291 divided by 97 
We want to figure out the number of times 232291 can be divided by 97.

Advancing to step 1:
97 goes into 2 0 times with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Take the next digit (3) from the dividend and append it to 2, then repeat: 23 / 97

Going ahead to step 2:
When dividing 23 by 97, we get 0 with a remainder of 23.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 23, we end up with 23.
Take the next digit (2) from the dividend and append it to 23, then repeat: 232 / 97

Step 3:
97 goes into 232 2 times with a remainder of 38.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we take 194 away from 232, we end up with 38.
Bring next digit (2) of the dividend behind the 38 and repeat the process: 382 / 97

On to step 4:
97 goes into 382 3 times with a remainder of 91.
Put 3 as the next digit of the answer. 
Result so far: 23.0
The remainder is 91 after subtracting 291 from 382.
Grab the next digit (9) from the dividend, add it to 91, then carry on: 919 / 97

On to step 5:
The number 97 fits into 919 9 times, leaving a remainder of 46.
The number 9 becomes the next digit in our result. 
Result so far: 239.0
Deduct 873 from 919 and we're left with 46.
Grab the next digit (1) from the dividend, add it to 46, then carry on: 461 / 97

Moving on to step 6:
97 can be fit into 461 4 times, resulting in a remainder of 73.
Put 4 as the next digit of the answer. 
Result so far: 2394.0
If we take 388 away from 461, we end up with 73.
Since there are no more digits in the dividend, we add a zero to the remainder making it 730, and continue the process.

Going ahead to step 7:
97 goes into 730 7 times with a remainder of 51.
The number 7 becomes the next digit in our result. 
Result so far: 2394.7
Subtract 679 from 730 to get 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

On to step 8:
97 can be fit into 510 5 times, resulting in a remainder of 25.
The next digit of our result is 5. 
Result so far: 2394.75
Deduct 485 from 510 and we're left with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Going ahead to step 9:
97 goes into 250 2 times with a remainder of 56.
The next digit of our result is 2. 
Result so far: 2394.752
If we subtract 194 from 250, we get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Moving on to step 10:
The number 97 fits into 560 5 times, leaving a remainder of 75.
The number 5 becomes the next digit in our result. 
Result so far: 2394.7525
Deduct 485 from 560 and we're left with 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Moving on to step 11:
750 divided by 97 is 7 with a remainder of 71.
Use 7 as the next digit of our solution. 
Result so far: 2394.75257
The remainder is 71 after subtracting 679 from 750.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

Step 12:
97 goes into 710 7 times with a remainder of 31.
The next digit of our result is 7. 
Result so far: 2394.752577
Subtract 679 from 710 to get 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

After the division, we end up with 2394.752577 and a remainder of 3.1e-06.