We divide 97732 by 365
We want to divide 97732 by 365.

Going ahead to step 1:
If we divide 9 by 365, we get 0 and a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Bring next digit (7) of the dividend behind the 9 and repeat the process: 97 / 365

Going ahead to step 2:
If we divide 97 by 365, we get 0 and a remainder of 97.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 97 after subtracting 0 from 97.
Grab the next digit (7) from the dividend, add it to 97, then carry on: 977 / 365

Advancing to step 3:
365 can be fit into 977 2 times, resulting in a remainder of 247.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 730 from 977 and we're left with 247.
Take the next digit (3) from the dividend and append it to 247, then repeat: 2473 / 365

Moving on to step 4:
365 can be fit into 2473 6 times, resulting in a remainder of 283.
The next digit of our result is 6. 
Result so far: 26.0
The remainder is 283 after subtracting 2190 from 2473.
Append the next digit (2) from the dividend to 283 and continue with: 2832 / 365

Moving on to step 5:
2832 divided by 365 is 7 with a remainder of 277.
Use 7 as the next digit of our solution. 
Result so far: 267.0
Subtracting 2555 from 2832 leaves us with 277.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2770, and continue the process.

Moving on to step 6:
The number 365 fits into 2770 7 times, leaving a remainder of 215.
The number 7 becomes the next digit in our result. 
Result so far: 267.7
Deduct 2555 from 2770 and we're left with 215.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2150, and continue the process.

Going ahead to step 7:
The number 365 fits into 2150 5 times, leaving a remainder of 325.
Write down 5 as next digit of the result. 
Result so far: 267.75
Subtract 1825 from 2150 to get 325.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3250, and continue the process.

Moving on to step 8:
The number 365 fits into 3250 8 times, leaving a remainder of 330.
The next digit of our result is 8. 
Result so far: 267.758
The remainder is 330 after subtracting 2920 from 3250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3300, and continue the process.

Moving on to step 9:
If we divide 3300 by 365, we get 9 and a remainder of 15.
Put 9 as the next digit of the answer. 
Result so far: 267.7589
Subtracting 3285 from 3300 leaves us with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Moving on to step 10:
365 can be fit into 150 0 times, resulting in a remainder of 150.
The number 0 becomes the next digit in our result. 
Result so far: 267.7589
If we take 0 away from 150, we end up with 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1500, and continue the process.

Going ahead to step 11:
1500 divided by 365 is 4 with a remainder of 40.
Put 4 as the next digit of the answer. 
Result so far: 267.758904
Subtract 1460 from 1500 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 12:
365 goes into 400 1 times with a remainder of 35.
The number 1 becomes the next digit in our result. 
Result so far: 267.7589041
If we take 365 away from 400, we end up with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Let's proceed to step 13:
365 goes into 350 0 times with a remainder of 350.
The next digit of our result is 0. 
Result so far: 267.7589041
If we subtract 0 from 350, we get 350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3500, and continue the process.

Our division results in 267.7589041 with a remaining 3.5e-07.