We're dividing 976478 by 89 
We want to figure out the number of times 976478 can be divided by 89.

On to step 1:
When dividing 9 by 89, we get 0 with a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Take the next digit (7) from the dividend and append it to 9, then repeat: 97 / 89

Step 2:
97 divided by 89 is 1 with a remainder of 8.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 89 from 97 to get 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 89

On to step 3:
When dividing 86 by 89, we get 0 with a remainder of 86.
Write down 0 as next digit of the result. 
Result so far: 10.0
If we take 0 away from 86, we end up with 86.
Fetch the next digit (4) from the dividend, attach it to 86 and continue: 864 / 89

Let's proceed to step 4:
If we divide 864 by 89, we get 9 and a remainder of 63.
Put 9 as the next digit of the answer. 
Result so far: 109.0
Subtract 801 from 864 to get 63.
Take the next digit (7) from the dividend and append it to 63, then repeat: 637 / 89

Moving on to step 5:
The number 89 fits into 637 7 times, leaving a remainder of 14.
Write down 7 as next digit of the result. 
Result so far: 1097.0
Subtracting 623 from 637 leaves us with 14.
Append the next digit (8) from the dividend to 14 and continue with: 148 / 89

On to step 6:
When dividing 148 by 89, we get 1 with a remainder of 59.
Put 1 as the next digit of the answer. 
Result so far: 10971.0
Subtracting 89 from 148 leaves us with 59.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

Going ahead to step 7:
89 goes into 590 6 times with a remainder of 56.
Put 6 as the next digit of the answer. 
Result so far: 10971.6
The remainder is 56 after subtracting 534 from 590.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Let's proceed to step 8:
When dividing 560 by 89, we get 6 with a remainder of 26.
Use 6 as the next digit of our solution. 
Result so far: 10971.66
Subtracting 534 from 560 leaves us with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

After the division, we end up with 10971.66 and a remainder of 0.026.