We look at the division of 97362223 by 138 
We're looking to find how many times 138 goes into 97362223.

Advancing to step 1:
The number 138 fits into 9 0 times, leaving a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Include the next digit (7) from the dividend after 9, then repeat: 97 / 138

Going ahead to step 2:
If we divide 97 by 138, we get 0 and 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.
Take the next digit (3) from the dividend and append it to 97, then repeat: 973 / 138

Let's proceed to step 3:
138 can be fit into 973 7 times, resulting in a remainder of 7.
Put 7 as the next digit of the answer. 
Result so far: 7.0
The remainder is 7 after subtracting 966 from 973.
Grab the next digit (6) from the dividend, add it to 7, then carry on: 76 / 138

Going ahead to step 4:
138 goes into 76 0 times with a remainder of 76.
The number 0 becomes the next digit in our result. 
Result so far: 70.0
If we take 0 away from 76, we end up with 76.
Grab the next digit (2) from the dividend, add it to 76, then carry on: 762 / 138

Going ahead to step 5:
138 goes into 762 5 times with a remainder of 72.
The number 5 becomes the next digit in our result. 
Result so far: 705.0
If we subtract 690 from 762, we get 72.
Grab the next digit (2) from the dividend, add it to 72, then carry on: 722 / 138

Let's proceed to step 6:
If we divide 722 by 138, we get 5 and a remainder of 32.
The next digit of our result is 5. 
Result so far: 7055.0
Subtracting 690 from 722 leaves us with 32.
Include the next digit (2) from the dividend after 32, then repeat: 322 / 138

On to step 7:
If we divide 322 by 138, we get 2 and a remainder of 46.
Put 2 as the next digit of the answer. 
Result so far: 70552.0
Subtracting 276 from 322 leaves us with 46.
Take the next digit (3) from the dividend and append it to 46, then repeat: 463 / 138

Step 8:
The number 138 fits into 463 3 times, leaving a remainder of 49.
The next digit of our result is 3. 
Result so far: 705523.0
The remainder is 49 after subtracting 414 from 463.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

Moving on to step 9:
When dividing 490 by 138, we get 3 with a remainder of 76.
The number 3 becomes the next digit in our result. 
Result so far: 705523.3
Deduct 414 from 490 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:
138 can be fit into 760 5 times, resulting in a remainder of 70.
Use 5 as the next digit of our solution. 
Result so far: 705523.35
If we take 690 away from 760, we end up with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Moving on to step 11:
138 goes into 700 5 times with a remainder of 10.
The number 5 becomes the next digit in our result. 
Result so far: 705523.355
Subtracting 690 from 700 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

The final result is 705523.355 with a remainder of 0.001.