We divide 97400855 by 306
We're looking to find how many times 306 goes into 97400855.

Advancing to step 1:
When dividing 9 by 306, we get 0 with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Append the next digit (7) from the dividend to 9 and continue with: 97 / 306

Moving on to step 2:
The number 306 fits into 97 0 times, leaving a remainder of 97.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 97 to get 97.
Include the next digit (4) from the dividend after 97, then repeat: 974 / 306

On to step 3:
The number 306 fits into 974 3 times, leaving a remainder of 56.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
The remainder is 56 after subtracting 918 from 974.
Grab the next digit (0) from the dividend, add it to 56, then carry on: 560 / 306

Step 4:
306 goes into 560 1 times with a remainder of 254.
Write down 1 as next digit of the result. 
Result so far: 31.0
The remainder is 254 after subtracting 306 from 560.
Take the next digit (0) from the dividend and append it to 254, then repeat: 2540 / 306

Moving on to step 5:
If we divide 2540 by 306, we get 8 and a remainder of 92.
Put 8 as the next digit of the answer. 
Result so far: 318.0
The remainder is 92 after subtracting 2448 from 2540.
Append the next digit (8) from the dividend to 92 and continue with: 928 / 306

Step 6:
306 goes into 928 3 times with a remainder of 10.
The number 3 becomes the next digit in our result. 
Result so far: 3183.0
Subtract 918 from 928 to get 10.
Fetch the next digit (5) from the dividend, attach it to 10 and continue: 105 / 306

Let's proceed to step 7:
105 divided by 306 is 0 with a remainder of 105.
Put 0 as the next digit of the answer. 
Result so far: 31830.0
Deduct 0 from 105 and we're left with 105.
Grab the next digit (5) from the dividend, add it to 105, then carry on: 1055 / 306

Advancing to step 8:
306 can be fit into 1055 3 times, resulting in a remainder of 137.
The next digit of our result is 3. 
Result so far: 318303.0
If we subtract 918 from 1055, we get 137.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1370, and continue the process.

On to step 9:
If we divide 1370 by 306, we get 4 and a remainder of 146.
The number 4 becomes the next digit in our result. 
Result so far: 318303.4
The remainder is 146 after subtracting 1224 from 1370.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1460, and continue the process.

Moving on to step 10:
306 goes into 1460 4 times with a remainder of 236.
Put 4 as the next digit of the answer. 
Result so far: 318303.44
Subtracting 1224 from 1460 leaves us with 236.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2360, and continue the process.

The final result is 318303.44 with a remainder of 0.236.