We look at the division of 97206776 by 524 
Our goal is to divide 97206776 by 524.

On to step 1:
The number 524 fits into 9 0 times, leaving a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Take the next digit (7) from the dividend and append it to 9, then repeat: 97 / 524

On to step 2:
97 divided by 524 is 0 with a remainder of 97.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 97, we end up with 97.
Grab the next digit (2) from the dividend, add it to 97, then carry on: 972 / 524

Going ahead to step 3:
524 can be fit into 972 1 times, resulting in a remainder of 448.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtract 524 from 972 to get 448.
Bring next digit (0) of the dividend behind the 448 and repeat the process: 4480 / 524

On to step 4:
4480 divided by 524 is 8 with a remainder of 288.
Put 8 as the next digit of the answer. 
Result so far: 18.0
If we take 4192 away from 4480, we end up with 288.
Bring next digit (6) of the dividend behind the 288 and repeat the process: 2886 / 524

Step 5:
524 goes into 2886 5 times with a remainder of 266.
The number 5 becomes the next digit in our result. 
Result so far: 185.0
Subtract 2620 from 2886 to get 266.
Take the next digit (7) from the dividend and append it to 266, then repeat: 2667 / 524

On to step 6:
524 can be fit into 2667 5 times, resulting in a remainder of 47.
Record the quotient 5 as the next digit in the result. 
Result so far: 1855.0
The remainder is 47 after subtracting 2620 from 2667.
Include the next digit (7) from the dividend after 47, then repeat: 477 / 524

Let's proceed to step 7:
If we divide 477 by 524, we get 0 and a remainder of 477.
Write down 0 as next digit of the result. 
Result so far: 18550.0
Deduct 0 from 477 and we're left with 477.
Bring next digit (6) of the dividend behind the 477 and repeat the process: 4776 / 524

Advancing to step 8:
When dividing 4776 by 524, we get 9 with a remainder of 60.
Record the quotient 9 as the next digit in the result. 
Result so far: 185509.0
Subtract 4716 from 4776 to get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Moving on to step 9:
When dividing 600 by 524, we get 1 with a remainder of 76.
Record the quotient 1 as the next digit in the result. 
Result so far: 185509.1
Deduct 524 from 600 and we're left 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.

Step 10:
If we divide 760 by 524, we get 1 and a remainder of 236.
Use 1 as the next digit of our solution. 
Result so far: 185509.11
The remainder is 236 after subtracting 524 from 760.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2360, and continue the process.

The final result is 185509.11 with a remainder of 0.236.