We're dividing 1731 by 97 
We want to figure out the number of times 1731 can be divided by 97.

On to step 1:
If we divide 1 by 97, we get 0 and a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Grab the next digit (7) from the dividend, add it to 1, then carry on: 17 / 97

Going ahead to step 2:
97 can be fit into 17 0 times, resulting in a remainder of 17.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 17 and we're left with 17.
Take the next digit (3) from the dividend and append it to 17, then repeat: 173 / 97

Step 3:
When dividing 173 by 97, we get 1 with a remainder of 76.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
The remainder is 76 after subtracting 97 from 173.
Include the next digit (1) from the dividend after 76, then repeat: 761 / 97

Advancing to step 4:
97 can be fit into 761 7 times, resulting in a remainder of 82.
Use 7 as the next digit of our solution. 
Result so far: 17.0
Subtract 679 from 761 to get 82.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

Advancing to step 5:
The number 97 fits into 820 8 times, leaving a remainder of 44.
The number 8 becomes the next digit in our result. 
Result so far: 17.8
Subtracting 776 from 820 leaves us with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Moving on to step 6:
The number 97 fits into 440 4 times, leaving a remainder of 52.
The number 4 becomes the next digit in our result. 
Result so far: 17.84
If we take 388 away from 440, we end up with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Let's proceed to step 7:
97 goes into 520 5 times with a remainder of 35.
Put 5 as the next digit of the answer. 
Result so far: 17.845
The remainder is 35 after subtracting 485 from 520.
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 8:
If we divide 350 by 97, we get 3 and a remainder of 59.
Record the quotient 3 as the next digit in the result. 
Result so far: 17.8453
The remainder is 59 after subtracting 291 from 350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

Advancing to step 9:
97 can be fit into 590 6 times, resulting in a remainder of 8.
Use 6 as the next digit of our solution. 
Result so far: 17.84536
Subtract 582 from 590 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 10:
97 can be fit into 80 0 times, resulting in a remainder of 80.
Put 0 as the next digit of the answer. 
Result so far: 17.84536
Deduct 0 from 80 and we're left with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

On to step 11:
97 can be fit into 800 8 times, resulting in a remainder of 24.
The next digit of our result is 8. 
Result so far: 17.8453608
The remainder is 24 after subtracting 776 from 800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 12:
240 divided by 97 is 2 with a remainder of 46.
The next digit of our result is 2. 
Result so far: 17.84536082
Subtract 194 from 240 to get 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

The final result is 17.84536082 with a remainder of 4.6e-08.