97132 ÷ 9 = 10792 R4
Let's divide 97132 by 9.

Step 1:
9 goes into 9 1 times with a remainder of 0.
Write down 1 as next digit of of the result. 
Result so far: 1
Subtract 9 from 9 to get 0.
Bring next digit (7) of the dividend behind the 0 and repeat the process: 7 / 9

Step 2:
9 goes into 7 0 times with a remainder of 7.
Write down 0 as next digit of of the result. 
Result so far: 10
Subtract 0 from 7 to get 7.
Bring next digit (1) of the dividend behind the 7 and repeat the process: 71 / 9

Step 3:
9 goes into 71 7 times with a remainder of 8.
Write down 7 as next digit of of the result. 
Result so far: 107
Subtract 63 from 71 to get 8.
Bring next digit (3) of the dividend behind the 8 and repeat the process: 83 / 9

Step 4:
9 goes into 83 9 times with a remainder of 2.
Write down 9 as next digit of of the result. 
Result so far: 1079
Subtract 81 from 83 to get 2.
Bring next digit (2) of the dividend behind the 2 and repeat the process: 22 / 9

Step 5:
9 goes into 22 2 times with a remainder of 4.
Write down 2 as next digit of of the result. 
Result so far: 10792
Subtract 18 from 22 to get 4.

The final result is 10792 with a remainder of 4.