We're dividing 374060 by 97 
We want to figure out the number of times 374060 can be divided by 97.

Advancing to step 1:
97 can be fit into 3 0 times, resulting in a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Append the next digit (7) from the dividend to 3 and continue with: 37 / 97

On to step 2:
97 goes into 37 0 times with a remainder of 37.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 37 and we're left with 37.
Append the next digit (4) from the dividend to 37 and continue with: 374 / 97

Step 3:
When dividing 374 by 97, we get 3 with a remainder of 83.
Put 3 as the next digit of the answer. 
Result so far: 3.0
If we take 291 away from 374, we end up with 83.
Include the next digit (0) from the dividend after 83, then repeat: 830 / 97

On to step 4:
If we divide 830 by 97, we get 8 and a remainder of 54.
Put 8 as the next digit of the answer. 
Result so far: 38.0
Subtract 776 from 830 to get 54.
Grab the next digit (6) from the dividend, add it to 54, then carry on: 546 / 97

Let's proceed to step 5:
If we divide 546 by 97, we get 5 and a remainder of 61.
Write down 5 as next digit of the result. 
Result so far: 385.0
Deduct 485 from 546 and we're left with 61.
Include the next digit (0) from the dividend after 61, then repeat: 610 / 97

Let's proceed to step 6:
The number 97 fits into 610 6 times, leaving a remainder of 28.
The number 6 becomes the next digit in our result. 
Result so far: 3856.0
Subtract 582 from 610 to get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Step 7:
97 can be fit into 280 2 times, resulting in a remainder of 86.
Use 2 as the next digit of our solution. 
Result so far: 3856.2
Deduct 194 from 280 and we're left with 86.
Since there are no more digits in the dividend, we add a zero to the remainder making it 860, and continue the process.

On to step 8:
The number 97 fits into 860 8 times, leaving a remainder of 84.
Put 8 as the next digit of the answer. 
Result so far: 3856.28
The remainder is 84 after subtracting 776 from 860.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Moving on to step 9:
97 goes into 840 8 times with a remainder of 64.
Write down 8 as next digit of the result. 
Result so far: 3856.288
If we subtract 776 from 840, we get 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Our division results in 3856.288 with a remaining 0.0064.