97704 ÷ 8 = 12213 R0
We're going to perform division on 97704 with 8 as the divisor.

Step 1:
8 goes into 9 1 times with a remainder of 1.
Write down 1 as next digit of of the result. 
Result so far: 1
Subtract 8 from 9 to get 1.
Bring next digit (7) of the dividend behind the 1 and repeat the process: 17 / 8

Step 2:
8 goes into 17 2 times with a remainder of 1.
Write down 2 as next digit of of the result. 
Result so far: 12
Subtract 16 from 17 to get 1.
Bring next digit (7) of the dividend behind the 1 and repeat the process: 17 / 8

Step 3:
8 goes into 17 2 times with a remainder of 1.
Write down 2 as next digit of of the result. 
Result so far: 122
Subtract 16 from 17 to get 1.
Bring next digit (0) of the dividend behind the 1 and repeat the process: 10 / 8

Step 4:
8 goes into 10 1 times with a remainder of 2.
Write down 1 as next digit of of the result. 
Result so far: 1221
Subtract 8 from 10 to get 2.
Bring next digit (4) of the dividend behind the 2 and repeat the process: 24 / 8

Step 5:
8 goes into 24 3 times with a remainder of 0.
Write down 3 as next digit of of the result. 
Result so far: 12213
Subtract 24 from 24 to get 0.

The final result is 12213 with a remainder of 0.