265975 divided by 97 
We're looking to find how many times 97 goes into 265975.

Moving on to step 1:
The number 97 fits into 2 0 times, leaving a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 97

On to step 2:
97 goes into 26 0 times with a remainder of 26.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 26 and we're left with 26.
Append the next digit (5) from the dividend to 26 and continue with: 265 / 97

Moving on to step 3:
265 divided by 97 is 2 with a remainder of 71.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we subtract 194 from 265, we get 71.
Fetch the next digit (9) from the dividend, attach it to 71 and continue: 719 / 97

Advancing to step 4:
719 divided by 97 is 7 with a remainder of 40.
Write down 7 as next digit of the result. 
Result so far: 27.0
Subtract 679 from 719 to get 40.
Append the next digit (7) from the dividend to 40 and continue with: 407 / 97

Step 5:
97 goes into 407 4 times with a remainder of 19.
Write down 4 as next digit of the result. 
Result so far: 274.0
Subtracting 388 from 407 leaves us with 19.
Grab the next digit (5) from the dividend, add it to 19, then carry on: 195 / 97

Advancing to step 6:
The number 97 fits into 195 2 times, leaving a remainder of 1.
Use 2 as the next digit of our solution. 
Result so far: 2742.0
Subtracting 194 from 195 leaves us with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Going ahead to step 7:
10 divided by 97 is 0 with a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 2742.0
If we subtract 0 from 10, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 8:
97 can be fit into 100 1 times, resulting in a remainder of 3.
Use 1 as the next digit of our solution. 
Result so far: 2742.01
Subtract 97 from 100 to get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Advancing to step 9:
When dividing 30 by 97, we get 0 with a remainder of 30.
Record the quotient 0 as the next digit in the result. 
Result so far: 2742.01
Deduct 0 from 30 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 10:
When dividing 300 by 97, we get 3 with a remainder of 9.
Put 3 as the next digit of the answer. 
Result so far: 2742.0103
Deduct 291 from 300 and we're left with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Let's proceed to step 11:
97 can be fit into 90 0 times, resulting in a remainder of 90.
Use 0 as the next digit of our solution. 
Result so far: 2742.0103
Subtracting 0 from 90 leaves us with 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

On to step 12:
97 goes into 900 9 times with a remainder of 27.
Write down 9 as next digit of the result. 
Result so far: 2742.010309
Subtracting 873 from 900 leaves us with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Let's proceed to step 13:
97 can be fit into 270 2 times, resulting in a remainder of 76.
Write down 2 as next digit of the result. 
Result so far: 2742.0103092
If we take 194 away from 270, we end up with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Advancing to step 14:
The number 97 fits into 760 7 times, leaving a remainder of 81.
Put 7 as the next digit of the answer. 
Result so far: 2742.01030927
Subtract 679 from 760 to get 81.
Since there are no more digits in the dividend, we add a zero to the remainder making it 810, and continue the process.

In conclusion, the division gives 2742.01030927 with a balance of 8.1e-08.