97972688 ÷ 815 
Let's see how many times 815 fits into 97972688.

Going ahead to step 1:
When dividing 9 by 815, we get 0 with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Append the next digit (7) from the dividend to 9 and continue with: 97 / 815

Going ahead to step 2:
97 divided by 815 is 0 with a remainder of 97.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 97 to get 97.
Bring next digit (9) of the dividend behind the 97 and repeat the process: 979 / 815

Step 3:
815 goes into 979 1 times with a remainder of 164.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we take 815 away from 979, we end up with 164.
Take the next digit (7) from the dividend and append it to 164, then repeat: 1647 / 815

Moving on to step 4:
815 goes into 1647 2 times with a remainder of 17.
The next digit of our result is 2. 
Result so far: 12.0
If we subtract 1630 from 1647, we get 17.
Include the next digit (2) from the dividend after 17, then repeat: 172 / 815

On to step 5:
815 can be fit into 172 0 times, resulting in a remainder of 172.
Record the quotient 0 as the next digit in the result. 
Result so far: 120.0
If we take 0 away from 172, we end up with 172.
Take the next digit (6) from the dividend and append it to 172, then repeat: 1726 / 815

Let's proceed to step 6:
815 goes into 1726 2 times with a remainder of 96.
Write down 2 as next digit of the result. 
Result so far: 1202.0
If we take 1630 away from 1726, we end up with 96.
Take the next digit (8) from the dividend and append it to 96, then repeat: 968 / 815

Advancing to step 7:
815 can be fit into 968 1 times, resulting in a remainder of 153.
The next digit of our result is 1. 
Result so far: 12021.0
The remainder is 153 after subtracting 815 from 968.
Fetch the next digit (8) from the dividend, attach it to 153 and continue: 1538 / 815

Going ahead to step 8:
1538 divided by 815 is 1 with a remainder of 723.
Record the quotient 1 as the next digit in the result. 
Result so far: 120211.0
Deduct 815 from 1538 and we're left with 723.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7230, and continue the process.

Moving on to step 9:
When dividing 7230 by 815, we get 8 with a remainder of 710.
The next digit of our result is 8. 
Result so far: 120211.8
If we take 6520 away from 7230, we end up with 710.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7100, and continue the process.

Step 10:
7100 divided by 815 is 8 with a remainder of 580.
Record the quotient 8 as the next digit in the result. 
Result so far: 120211.88
Subtract 6520 from 7100 to get 580.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5800, and continue the process.

After the division, we end up with 120211.88 and a remainder of 0.58.