97961 ÷ 28 
We want to divide 97961 by 28.

Going ahead to step 1:
28 goes into 9 0 times with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Include the next digit (7) from the dividend after 9, then repeat: 97 / 28

Going ahead to step 2:
28 can be fit into 97 3 times, resulting in a remainder of 13.
The next digit of our result is 3. 
Result so far: 3.0
The remainder is 13 after subtracting 84 from 97.
Fetch the next digit (9) from the dividend, attach it to 13 and continue: 139 / 28

Advancing to step 3:
139 divided by 28 is 4 with a remainder of 27.
Use 4 as the next digit of our solution. 
Result so far: 34.0
The remainder is 27 after subtracting 112 from 139.
Include the next digit (6) from the dividend after 27, then repeat: 276 / 28

Step 4:
If we divide 276 by 28, we get 9 and a remainder of 24.
Put 9 as the next digit of the answer. 
Result so far: 349.0
Subtracting 252 from 276 leaves us with 24.
Bring next digit (1) of the dividend behind the 24 and repeat the process: 241 / 28

Let's proceed to step 5:
If we divide 241 by 28, we get 8 and a remainder of 17.
Use 8 as the next digit of our solution. 
Result so far: 3498.0
The remainder is 17 after subtracting 224 from 241.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

On to step 6:
170 divided by 28 is 6 with a remainder of 2.
Put 6 as the next digit of the answer. 
Result so far: 3498.6
If we take 168 away from 170, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

On to step 7:
When dividing 20 by 28, we get 0 with a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 3498.6
Subtracting 0 from 20 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 8:
28 goes into 200 7 times with a remainder of 4.
The number 7 becomes the next digit in our result. 
Result so far: 3498.607
Subtract 196 from 200 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 9:
40 divided by 28 is 1 with a remainder of 12.
The number 1 becomes the next digit in our result. 
Result so far: 3498.6071
The remainder is 12 after subtracting 28 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 10:
The number 28 fits into 120 4 times, leaving a remainder of 8.
Put 4 as the next digit of the answer. 
Result so far: 3498.60714
If we subtract 112 from 120, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 11:
28 goes into 80 2 times with a remainder of 24.
The next digit of our result is 2. 
Result so far: 3498.607142
Subtract 56 from 80 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 12:
240 divided by 28 is 8 with a remainder of 16.
The number 8 becomes the next digit in our result. 
Result so far: 3498.6071428
If we take 224 away from 240, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 13:
When dividing 160 by 28, we get 5 with a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 3498.60714285
Subtracting 140 from 160 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

The quotient of the division is 3498.60714285, and the remainder is 2e-08.