97178268 divided by 823 
We want to figure out the number of times 97178268 can be divided by 823.

Going ahead to step 1:
9 divided by 823 is 0 with 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.
Take the next digit (7) from the dividend and append it to 9, then repeat: 97 / 823

Moving on to step 2:
823 can be fit into 97 0 times, resulting in a remainder of 97.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 97 leaves us with 97.
Grab the next digit (1) from the dividend, add it to 97, then carry on: 971 / 823

Moving on to step 3:
When dividing 971 by 823, we get 1 with a remainder of 148.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 823 away from 971, we end up with 148.
Grab the next digit (7) from the dividend, add it to 148, then carry on: 1487 / 823

Moving on to step 4:
The number 823 fits into 1487 1 times, leaving a remainder of 664.
Use 1 as the next digit of our solution. 
Result so far: 11.0
Deduct 823 from 1487 and we're left with 664.
Append the next digit (8) from the dividend to 664 and continue with: 6648 / 823

Step 5:
6648 divided by 823 is 8 with a remainder of 64.
Put 8 as the next digit of the answer. 
Result so far: 118.0
If we subtract 6584 from 6648, we get 64.
Fetch the next digit (2) from the dividend, attach it to 64 and continue: 642 / 823

Moving on to step 6:
The number 823 fits into 642 0 times, leaving a remainder of 642.
Use 0 as the next digit of our solution. 
Result so far: 1180.0
The remainder is 642 after subtracting 0 from 642.
Grab the next digit (6) from the dividend, add it to 642, then carry on: 6426 / 823

Step 7:
The number 823 fits into 6426 7 times, leaving a remainder of 665.
The number 7 becomes the next digit in our result. 
Result so far: 11807.0
Deduct 5761 from 6426 and we're left with 665.
Take the next digit (8) from the dividend and append it to 665, then repeat: 6658 / 823

Going ahead to step 8:
6658 divided by 823 is 8 with a remainder of 74.
Record the quotient 8 as the next digit in the result. 
Result so far: 118078.0
Subtract 6584 from 6658 to get 74.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

On to step 9:
If we divide 740 by 823, we get 0 and a remainder of 740.
Put 0 as the next digit of the answer. 
Result so far: 118078.0
Deduct 0 from 740 and we're left with 740.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7400, and continue the process.

Advancing to step 10:
When dividing 7400 by 823, we get 8 with a remainder of 816.
Write down 8 as next digit of the result. 
Result so far: 118078.08
The remainder is 816 after subtracting 6584 from 7400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8160, and continue the process.

On to step 11:
If we divide 8160 by 823, we get 9 and a remainder of 753.
Write down 9 as next digit of the result. 
Result so far: 118078.089
If we subtract 7407 from 8160, we get 753.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7530, and continue the process.

Let's proceed to step 12:
823 can be fit into 7530 9 times, resulting in a remainder of 123.
Use 9 as the next digit of our solution. 
Result so far: 118078.0899
Subtracting 7407 from 7530 leaves us with 123.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1230, and continue the process.

In conclusion, the division gives 118078.0899 with a balance of 0.00123.