865132 ÷ 97 
We want to divide 865132 by 97.

Step 1:
97 can be fit into 8 0 times, resulting in a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Grab the next digit (6) from the dividend, add it to 8, then carry on: 86 / 97

On to step 2:
If we divide 86 by 97, we get 0 and a remainder of 86.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 86 to get 86.
Include the next digit (5) from the dividend after 86, then repeat: 865 / 97

Going ahead to step 3:
97 can be fit into 865 8 times, resulting in a remainder of 89.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
The remainder is 89 after subtracting 776 from 865.
Grab the next digit (1) from the dividend, add it to 89, then carry on: 891 / 97

Going ahead to step 4:
97 can be fit into 891 9 times, resulting in a remainder of 18.
The next digit of our result is 9. 
Result so far: 89.0
The remainder is 18 after subtracting 873 from 891.
Bring next digit (3) of the dividend behind the 18 and repeat the process: 183 / 97

Going ahead to step 5:
When dividing 183 by 97, we get 1 with a remainder of 86.
Put 1 as the next digit of the answer. 
Result so far: 891.0
Subtract 97 from 183 to get 86.
Bring next digit (2) of the dividend behind the 86 and repeat the process: 862 / 97

Step 6:
The number 97 fits into 862 8 times, leaving a remainder of 86.
The number 8 becomes the next digit in our result. 
Result so far: 8918.0
Deduct 776 from 862 and we're left with 86.
Since there are no more digits in the dividend, we add a zero to the remainder making it 860, and continue the process.

Step 7:
860 divided by 97 is 8 with a remainder of 84.
Put 8 as the next digit of the answer. 
Result so far: 8918.8
If we take 776 away from 860, we end up with 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

On to step 8:
97 can be fit into 840 8 times, resulting in a remainder of 64.
Record the quotient 8 as the next digit in the result. 
Result so far: 8918.88
Deduct 776 from 840 and we're left with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

The final outcome is 8918.88, with a leftover of 0.064.