We're dividing 262167 by 97 
We're looking to find how many times 97 goes into 262167.

Let's proceed to step 1:
If we divide 2 by 97, we get 0 and a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Take the next digit (6) from the dividend and append it to 2, then repeat: 26 / 97

Moving on to step 2:
The number 97 fits into 26 0 times, leaving a remainder of 26.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 26, we get 26.
Append the next digit (2) from the dividend to 26 and continue with: 262 / 97

On to step 3:
262 divided by 97 is 2 with a remainder of 68.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 194 from 262 and we're left with 68.
Grab the next digit (1) from the dividend, add it to 68, then carry on: 681 / 97

On to step 4:
97 can be fit into 681 7 times, resulting in a remainder of 2.
Put 7 as the next digit of the answer. 
Result so far: 27.0
Subtract 679 from 681 to get 2.
Take the next digit (6) from the dividend and append it to 2, then repeat: 26 / 97

Going ahead to step 5:
97 can be fit into 26 0 times, resulting in a remainder of 26.
The number 0 becomes the next digit in our result. 
Result so far: 270.0
The remainder is 26 after subtracting 0 from 26.
Fetch the next digit (7) from the dividend, attach it to 26 and continue: 267 / 97

Advancing to step 6:
97 can be fit into 267 2 times, resulting in a remainder of 73.
The number 2 becomes the next digit in our result. 
Result so far: 2702.0
If we subtract 194 from 267, we get 73.
Since there are no more digits in the dividend, we add a zero to the remainder making it 730, and continue the process.

Moving on to step 7:
730 divided by 97 is 7 with a remainder of 51.
Use 7 as the next digit of our solution. 
Result so far: 2702.7
If we take 679 away from 730, we end up with 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Going ahead to step 8:
97 can be fit into 510 5 times, resulting in a remainder of 25.
Write down 5 as next digit of the result. 
Result so far: 2702.75
Deduct 485 from 510 and we're left with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Advancing to step 9:
If we divide 250 by 97, we get 2 and a remainder of 56.
The number 2 becomes the next digit in our result. 
Result so far: 2702.752
If we subtract 194 from 250, we get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

On to step 10:
When dividing 560 by 97, we get 5 with a remainder of 75.
Record the quotient 5 as the next digit in the result. 
Result so far: 2702.7525
Subtract 485 from 560 to get 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Going ahead to step 11:
750 divided by 97 is 7 with a remainder of 71.
Put 7 as the next digit of the answer. 
Result so far: 2702.75257
If we subtract 679 from 750, we get 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

Moving on to step 12:
710 divided by 97 is 7 with a remainder of 31.
Put 7 as the next digit of the answer. 
Result so far: 2702.752577
Deduct 679 from 710 and we're left with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Our division results in 2702.752577 with a remaining 3.1e-06.