We're dividing 97347 by 43 
We're looking to find how many times 43 goes into 97347.

Step 1:
43 can be fit into 9 0 times, resulting in a remainder of 9.
The next digit of our result is 0. 
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 / 43

Moving on to step 2:
43 goes into 97 2 times with a remainder of 11.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we subtract 86 from 97, we get 11.
Fetch the next digit (3) from the dividend, attach it to 11 and continue: 113 / 43

Moving on to step 3:
43 can be fit into 113 2 times, resulting in a remainder of 27.
Put 2 as the next digit of the answer. 
Result so far: 22.0
The remainder is 27 after subtracting 86 from 113.
Grab the next digit (4) from the dividend, add it to 27, then carry on: 274 / 43

Let's proceed to step 4:
When dividing 274 by 43, we get 6 with a remainder of 16.
Write down 6 as next digit of the result. 
Result so far: 226.0
If we take 258 away from 274, we end up with 16.
Bring next digit (7) of the dividend behind the 16 and repeat the process: 167 / 43

Going ahead to step 5:
43 goes into 167 3 times with a remainder of 38.
Record the quotient 3 as the next digit in the result. 
Result so far: 2263.0
Subtracting 129 from 167 leaves us with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Step 6:
380 divided by 43 is 8 with a remainder of 36.
The next digit of our result is 8. 
Result so far: 2263.8
Deduct 344 from 380 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Step 7:
360 divided by 43 is 8 with a remainder of 16.
Write down 8 as next digit of the result. 
Result so far: 2263.88
Deduct 344 from 360 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

After the division, we end up with 2263.88 and a remainder of 0.016.