We're dividing 272494 by 97 
We want to figure out the number of times 272494 can be divided by 97.

Let's proceed to step 1:
When dividing 2 by 97, we get 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 97

Let's proceed to step 2:
When dividing 27 by 97, we get 0 with a remainder of 27.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 27 leaves us with 27.
Append the next digit (2) from the dividend to 27 and continue with: 272 / 97

Step 3:
The number 97 fits into 272 2 times, leaving a remainder of 78.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we subtract 194 from 272, we get 78.
Bring next digit (4) of the dividend behind the 78 and repeat the process: 784 / 97

On to step 4:
When dividing 784 by 97, we get 8 with a remainder of 8.
The number 8 becomes the next digit in our result. 
Result so far: 28.0
The remainder is 8 after subtracting 776 from 784.
Fetch the next digit (9) from the dividend, attach it to 8 and continue: 89 / 97

Let's proceed to step 5:
If we divide 89 by 97, we get 0 and a remainder of 89.
Use 0 as the next digit of our solution. 
Result so far: 280.0
Deduct 0 from 89 and we're left with 89.
Bring next digit (4) of the dividend behind the 89 and repeat the process: 894 / 97

Let's proceed to step 6:
894 divided by 97 is 9 with a remainder of 21.
Write down 9 as next digit of the result. 
Result so far: 2809.0
If we subtract 873 from 894, we get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Step 7:
97 goes into 210 2 times with a remainder of 16.
Put 2 as the next digit of the answer. 
Result so far: 2809.2
Subtracting 194 from 210 leaves us 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.

Let's proceed to step 8:
If we divide 160 by 97, we get 1 and a remainder of 63.
Use 1 as the next digit of our solution. 
Result so far: 2809.21
The remainder is 63 after subtracting 97 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 630, and continue the process.

Moving on to step 9:
97 can be fit into 630 6 times, resulting in a remainder of 48.
The next digit of our result is 6. 
Result so far: 2809.216
Deduct 582 from 630 and we're left with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

On to step 10:
When dividing 480 by 97, we get 4 with a remainder of 92.
The next digit of our result is 4. 
Result so far: 2809.2164
If we take 388 away from 480, we end up with 92.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

Moving on to step 11:
When dividing 920 by 97, we get 9 with a remainder of 47.
The number 9 becomes the next digit in our result. 
Result so far: 2809.21649
If we subtract 873 from 920, we get 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Step 12:
97 can be fit into 470 4 times, resulting in a remainder of 82.
Record the quotient 4 as the next digit in the result. 
Result so far: 2809.216494
Subtract 388 from 470 to get 82.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

Step 13:
When dividing 820 by 97, we get 8 with a remainder of 44.
Record the quotient 8 as the next digit in the result. 
Result so far: 2809.2164948
Subtract 776 from 820 to get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

On to step 14:
97 can be fit into 440 4 times, resulting in a remainder of 52.
The next digit of our result is 4. 
Result so far: 2809.21649484
Deduct 388 from 440 and we're left with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

After the division, we end up with 2809.21649484 and a remainder of 5.2e-08.