We're dividing 97681427 by 831 
We want to figure out the number of times 97681427 can be divided by 831.

Advancing to step 1:
If we divide 9 by 831, we get 0 and a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Grab the next digit (7) from the dividend, add it to 9, then carry on: 97 / 831

Step 2:
If we divide 97 by 831, we get 0 and a remainder of 97.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 97 to get 97.
Include the next digit (6) from the dividend after 97, then repeat: 976 / 831

Going ahead to step 3:
831 can be fit into 976 1 times, resulting in a remainder of 145.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtract 831 from 976 to get 145.
Fetch the next digit (8) from the dividend, attach it to 145 and continue: 1458 / 831

Step 4:
If we divide 1458 by 831, we get 1 and a remainder of 627.
Record the quotient 1 as the next digit in the result. 
Result so far: 11.0
The remainder is 627 after subtracting 831 from 1458.
Take the next digit (1) from the dividend and append it to 627, then repeat: 6271 / 831

Step 5:
When dividing 6271 by 831, we get 7 with a remainder of 454.
Write down 7 as next digit of the result. 
Result so far: 117.0
If we take 5817 away from 6271, we end up with 454.
Bring next digit (4) of the dividend behind the 454 and repeat the process: 4544 / 831

On to step 6:
If we divide 4544 by 831, we get 5 and a remainder of 389.
Record the quotient 5 as the next digit in the result. 
Result so far: 1175.0
If we subtract 4155 from 4544, we get 389.
Fetch the next digit (2) from the dividend, attach it to 389 and continue: 3892 / 831

Step 7:
831 can be fit into 3892 4 times, resulting in a remainder of 568.
The next digit of our result is 4. 
Result so far: 11754.0
If we take 3324 away from 3892, we end up with 568.
Include the next digit (7) from the dividend after 568, then repeat: 5687 / 831

On to step 8:
If we divide 5687 by 831, we get 6 and a remainder of 701.
Record the quotient 6 as the next digit in the result. 
Result so far: 117546.0
Subtracting 4986 from 5687 leaves us with 701.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7010, and continue the process.

Step 9:
If we divide 7010 by 831, we get 8 and a remainder of 362.
The number 8 becomes the next digit in our result. 
Result so far: 117546.8
Deduct 6648 from 7010 and we're left with 362.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3620, and continue the process.

Let's proceed to step 10:
The number 831 fits into 3620 4 times, leaving a remainder of 296.
Use 4 as the next digit of our solution. 
Result so far: 117546.84
Subtract 3324 from 3620 to get 296.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2960, and continue the process.

Moving on to step 11:
If we divide 2960 by 831, we get 3 and a remainder of 467.
Use 3 as the next digit of our solution. 
Result so far: 117546.843
The remainder is 467 after subtracting 2493 from 2960.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4670, and continue the process.

On to step 12:
If we divide 4670 by 831, we get 5 and a remainder of 515.
The next digit of our result is 5. 
Result so far: 117546.8435
Deduct 4155 from 4670 and we're left with 515.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5150, and continue the process.

Let's proceed to step 13:
831 goes into 5150 6 times with a remainder of 164.
Write down 6 as next digit of the result. 
Result so far: 117546.84356
If we subtract 4986 from 5150, we get 164.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1640, and continue the process.

Going ahead to step 14:
831 goes into 1640 1 times with a remainder of 809.
Write down 1 as next digit of the result. 
Result so far: 117546.843561
The remainder is 809 after subtracting 831 from 1640.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8090, and continue the process.

Let's proceed to step 15:
831 can be fit into 8090 9 times, resulting in a remainder of 611.
The next digit of our result is 9. 
Result so far: 117546.8435619
Deduct 7479 from 8090 and we're left with 611.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6110, and continue the process.

Moving on to step 16:
831 can be fit into 6110 7 times, resulting in a remainder of 293.
Use 7 as the next digit of our solution. 
Result so far: 117546.84356197
Subtracting 5817 from 6110 leaves us with 293.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2930, and continue the process.

The final outcome is 117546.84356197, with a leftover of 2.93e-07.