97820697 ÷ 726 
We're looking to find how many times 726 goes into 97820697.

Step 1:
726 can be fit into 9 0 times, resulting in a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Take the next digit (7) from the dividend and append it to 9, then repeat: 97 / 726

Going ahead to step 2:
726 can be fit into 97 0 times, resulting in a remainder of 97.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 97 and we're left with 97.
Bring next digit (8) of the dividend behind the 97 and repeat the process: 978 / 726

On to step 3:
726 goes into 978 1 times with a remainder of 252.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtract 726 from 978 to get 252.
Bring next digit (2) of the dividend behind the 252 and repeat the process: 2522 / 726

Going ahead to step 4:
2522 divided by 726 is 3 with a remainder of 344.
The number 3 becomes the next digit in our result. 
Result so far: 13.0
Deduct 2178 from 2522 and we're left with 344.
Grab the next digit (0) from the dividend, add it to 344, then carry on: 3440 / 726

Let's proceed to step 5:
726 can be fit into 3440 4 times, resulting in a remainder of 536.
Record the quotient 4 as the next digit in the result. 
Result so far: 134.0
If we take 2904 away from 3440, we end up with 536.
Grab the next digit (6) from the dividend, add it to 536, then carry on: 5366 / 726

Advancing to step 6:
When dividing 5366 by 726, we get 7 with a remainder of 284.
Record the quotient 7 as the next digit in the result. 
Result so far: 1347.0
The remainder is 284 after subtracting 5082 from 5366.
Take the next digit (9) from the dividend and append it to 284, then repeat: 2849 / 726

On to step 7:
726 can be fit into 2849 3 times, resulting in a remainder of 671.
The number 3 becomes the next digit in our result. 
Result so far: 13473.0
Subtract 2178 from 2849 to get 671.
Append the next digit (7) from the dividend to 671 and continue with: 6717 / 726

Advancing to step 8:
726 goes into 6717 9 times with a remainder of 183.
Put 9 as the next digit of the answer. 
Result so far: 134739.0
The remainder is 183 after subtracting 6534 from 6717.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1830, and continue the process.

Going ahead to step 9:
1830 divided by 726 is 2 with a remainder of 378.
The number 2 becomes the next digit in our result. 
Result so far: 134739.2
If we subtract 1452 from 1830, we get 378.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3780, and continue the process.

Let's proceed to step 10:
The number 726 fits into 3780 5 times, leaving a remainder of 150.
Put 5 as the next digit of the answer. 
Result so far: 134739.25
If we take 3630 away from 3780, we end up with 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1500, and continue the process.

Moving on to step 11:
726 can be fit into 1500 2 times, resulting in a remainder of 48.
Record the quotient 2 as the next digit in the result. 
Result so far: 134739.252
Deduct 1452 from 1500 and we're left with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Moving on to step 12:
If we divide 480 by 726, we get 0 and a remainder of 480.
Use 0 as the next digit of our solution. 
Result so far: 134739.252
Subtracting 0 from 480 leaves us with 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4800, and continue the process.

On to step 13:
The number 726 fits into 4800 6 times, leaving a remainder of 444.
Write down 6 as next digit of the result. 
Result so far: 134739.25206
If we subtract 4356 from 4800, we get 444.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4440, and continue the process.

On to step 14:
4440 divided by 726 is 6 with a remainder of 84.
Record the quotient 6 as the next digit in the result. 
Result so far: 134739.252066
Deduct 4356 from 4440 and we're left 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.

After the division, we end up with 134739.252066 and a remainder of 8.4e-06.