We're dividing 97174 by 39 
We're looking to find how many times 39 goes into 97174.

Going ahead to step 1:
39 can be fit into 9 0 times, resulting in a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Bring next digit (7) of the dividend behind the 9 and repeat the process: 97 / 39

Let's proceed to step 2:
39 goes into 97 2 times with a remainder of 19.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we take 78 away from 97, we end up with 19.
Include the next digit (1) from the dividend after 19, then repeat: 191 / 39

On to step 3:
191 divided by 39 is 4 with a remainder of 35.
The next digit of our result is 4. 
Result so far: 24.0
The remainder is 35 after subtracting 156 from 191.
Fetch the next digit (7) from the dividend, attach it to 35 and continue: 357 / 39

Let's proceed to step 4:
357 divided by 39 is 9 with a remainder of 6.
Record the quotient 9 as the next digit in the result. 
Result so far: 249.0
The remainder is 6 after subtracting 351 from 357.
Fetch the next digit (4) from the dividend, attach it to 6 and continue: 64 / 39

Step 5:
The number 39 fits into 64 1 times, leaving a remainder of 25.
Write down 1 as next digit of the result. 
Result so far: 2491.0
Subtracting 39 from 64 leaves us 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.

Step 6:
39 can be fit into 250 6 times, resulting in a remainder of 16.
Put 6 as the next digit of the answer. 
Result so far: 2491.6
Subtracting 234 from 250 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 7:
If we divide 160 by 39, we get 4 and a remainder of 4.
Record the quotient 4 as the next digit in the result. 
Result so far: 2491.64
If we take 156 away from 160, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 8:
The number 39 fits into 40 1 times, leaving a remainder of 1.
The next digit of our result is 1. 
Result so far: 2491.641
Subtract 39 from 40 to get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

On to step 9:
39 can be fit into 10 0 times, resulting in a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 2491.641
Subtracting 0 from 10 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 10:
100 divided by 39 is 2 with a remainder of 22.
Record the quotient 2 as the next digit in the result. 
Result so far: 2491.64102
Subtracting 78 from 100 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 11:
If we divide 220 by 39, we get 5 and a remainder of 25.
Put 5 as the next digit of the answer. 
Result so far: 2491.641025
Deduct 195 from 220 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.

Step 12:
250 divided by 39 is 6 with a remainder of 16.
The next digit of our result is 6. 
Result so far: 2491.6410256
Deduct 234 from 250 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Moving on to step 13:
When dividing 160 by 39, we get 4 with a remainder of 4.
Write down 4 as next digit of the result. 
Result so far: 2491.64102564
Subtracting 156 from 160 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

After the division, we end up with 2491.64102564 and a remainder of 4e-09.