Let's divide 97185775 by 940
We want to divide 97185775 by 940.

Moving on to step 1:
The number 940 fits into 9 0 times, leaving a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Fetch the next digit (7) from the dividend, attach it to 9 and continue: 97 / 940

Moving on to step 2:
97 divided by 940 is 0 with a remainder of 97.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 97, we end up with 97.
Take the next digit (1) from the dividend and append it to 97, then repeat: 971 / 940

On to step 3:
940 goes into 971 1 times with a remainder of 31.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
The remainder is 31 after subtracting 940 from 971.
Take the next digit (8) from the dividend and append it to 31, then repeat: 318 / 940

Step 4:
940 can be fit into 318 0 times, resulting in a remainder of 318.
The next digit of our result is 0. 
Result so far: 10.0
Subtracting 0 from 318 leaves us with 318.
Append the next digit (5) from the dividend to 318 and continue with: 3185 / 940

Step 5:
940 can be fit into 3185 3 times, resulting in a remainder of 365.
Record the quotient 3 as the next digit in the result. 
Result so far: 103.0
If we subtract 2820 from 3185, we get 365.
Grab the next digit (7) from the dividend, add it to 365, then carry on: 3657 / 940

On to step 6:
940 can be fit into 3657 3 times, resulting in a remainder of 837.
The next digit of our result is 3. 
Result so far: 1033.0
If we subtract 2820 from 3657, we get 837.
Include the next digit (7) from the dividend after 837, then repeat: 8377 / 940

Going ahead to step 7:
8377 divided by 940 is 8 with a remainder of 857.
Put 8 as the next digit of the answer. 
Result so far: 10338.0
If we take 7520 away from 8377, we end up with 857.
Include the next digit (5) from the dividend after 857, then repeat: 8575 / 940

Let's proceed to step 8:
When dividing 8575 by 940, we get 9 with a remainder of 115.
The number 9 becomes the next digit in our result. 
Result so far: 103389.0
If we take 8460 away from 8575, we end up with 115.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1150, and continue the process.

Going ahead to step 9:
If we divide 1150 by 940, we get 1 and a remainder of 210.
Record the quotient 1 as the next digit in the result. 
Result so far: 103389.1
Subtract 940 from 1150 to get 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2100, and continue the process.

Step 10:
The number 940 fits into 2100 2 times, leaving a remainder of 220.
Put 2 as the next digit of the answer. 
Result so far: 103389.12
Subtracting 1880 from 2100 leaves us with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Step 11:
When dividing 2200 by 940, we get 2 with a remainder of 320.
Write down 2 as next digit of the result. 
Result so far: 103389.122
Deduct 1880 from 2200 and we're left with 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

In conclusion, the division gives 103389.122 with a balance of 0.032.