97185983 divided by 792 
We're looking to find how many times 792 goes into 97185983.

On to step 1:
9 divided by 792 is 0 with a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Fetch the next digit (7) from the dividend, attach it to 9 and continue: 97 / 792

Advancing to step 2:
When dividing 97 by 792, we get 0 with a remainder of 97.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 97, we end up with 97.
Grab the next digit (1) from the dividend, add it to 97, then carry on: 971 / 792

Moving on to step 3:
792 goes into 971 1 times with a remainder of 179.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtract 792 from 971 to get 179.
Take the next digit (8) from the dividend and append it to 179, then repeat: 1798 / 792

Let's proceed to step 4:
When dividing 1798 by 792, we get 2 with a remainder of 214.
Record the quotient 2 as the next digit in the result. 
Result so far: 12.0
Subtracting 1584 from 1798 leaves us with 214.
Grab the next digit (5) from the dividend, add it to 214, then carry on: 2145 / 792

Step 5:
792 can be fit into 2145 2 times, resulting in a remainder of 561.
The next digit of our result is 2. 
Result so far: 122.0
Deduct 1584 from 2145 and we're left with 561.
Grab the next digit (9) from the dividend, add it to 561, then carry on: 5619 / 792

On to step 6:
5619 divided by 792 is 7 with a remainder of 75.
Put 7 as the next digit of the answer. 
Result so far: 1227.0
Subtracting 5544 from 5619 leaves us with 75.
Include the next digit (8) from the dividend after 75, then repeat: 758 / 792

On to step 7:
792 goes into 758 0 times with a remainder of 758.
Write down 0 as next digit of the result. 
Result so far: 12270.0
Deduct 0 from 758 and we're left with 758.
Append the next digit (3) from the dividend to 758 and continue with: 7583 / 792

On to step 8:
The number 792 fits into 7583 9 times, leaving a remainder of 455.
Put 9 as the next digit of the answer. 
Result so far: 122709.0
If we subtract 7128 from 7583, we get 455.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4550, and continue the process.

Step 9:
792 goes into 4550 5 times with a remainder of 590.
Record the quotient 5 as the next digit in the result. 
Result so far: 122709.5
If we take 3960 away from 4550, we end up with 590.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5900, and continue the process.

Step 10:
When dividing 5900 by 792, we get 7 with a remainder of 356.
The number 7 becomes the next digit in our result. 
Result so far: 122709.57
Subtracting 5544 from 5900 leaves us with 356.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3560, and continue the process.

Advancing to step 11:
792 goes into 3560 4 times with a remainder of 392.
Record the quotient 4 as the next digit in the result. 
Result so far: 122709.574
Subtracting 3168 from 3560 leaves us with 392.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3920, and continue the process.

Let's proceed to step 12:
3920 divided by 792 is 4 with a remainder of 752.
Write down 4 as next digit of the result. 
Result so far: 122709.5744
Subtract 3168 from 3920 to get 752.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7520, and continue the process.

In conclusion, the division gives 122709.5744 with a balance of 0.00752.