97494790 ÷ 613 
We want to figure out the number of times 97494790 can be divided by 613.

Moving on to step 1:
613 goes into 9 0 times with a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Grab the next digit (7) from the dividend, add it to 9, then carry on: 97 / 613

Going ahead to step 2:
97 divided by 613 is 0 with a remainder of 97.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 97 after subtracting 0 from 97.
Bring next digit (4) of the dividend behind the 97 and repeat the process: 974 / 613

Let's proceed to step 3:
974 divided by 613 is 1 with a remainder of 361.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 613 from 974, we get 361.
Append the next digit (9) from the dividend to 361 and continue with: 3619 / 613

On to step 4:
If we divide 3619 by 613, we get 5 and a remainder of 554.
Use 5 as the next digit of our solution. 
Result so far: 15.0
The remainder is 554 after subtracting 3065 from 3619.
Append the next digit (4) from the dividend to 554 and continue with: 5544 / 613

On to step 5:
613 can be fit into 5544 9 times, resulting in a remainder of 27.
Use 9 as the next digit of our solution. 
Result so far: 159.0
Deduct 5517 from 5544 and we're left with 27.
Include the next digit (7) from the dividend after 27, then repeat: 277 / 613

Going ahead to step 6:
277 divided by 613 is 0 with a remainder of 277.
The next digit of our result is 0. 
Result so far: 1590.0
Subtracting 0 from 277 leaves us with 277.
Append the next digit (9) from the dividend to 277 and continue with: 2779 / 613

Step 7:
If we divide 2779 by 613, we get 4 and a remainder of 327.
The next digit of our result is 4. 
Result so far: 15904.0
Subtracting 2452 from 2779 leaves us with 327.
Grab the next digit (0) from the dividend, add it to 327, then carry on: 3270 / 613

Advancing to step 8:
The number 613 fits into 3270 5 times, leaving a remainder of 205.
The next digit of our result is 5. 
Result so far: 159045.0
If we take 3065 away from 3270, we end up with 205.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2050, and continue the process.

Going ahead to step 9:
The number 613 fits into 2050 3 times, leaving a remainder of 211.
Use 3 as the next digit of our solution. 
Result so far: 159045.3
If we subtract 1839 from 2050, we get 211.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2110, and continue the process.

Advancing to step 10:
If we divide 2110 by 613, we get 3 and a remainder of 271.
Write down 3 as next digit of the result. 
Result so far: 159045.33
If we take 1839 away from 2110, we end up with 271.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2710, and continue the process.

After the division, we end up with 159045.33 and a remainder of 0.271.