97443 ÷ 8 = 12180 R3
We're going to perform division on 97443 with 8 as the divisor.

Step 1:
8 goes into 9 1 times with a remainder of 1.
Write down 1 as next digit of of the result. 
Result so far: 1
Subtract 8 from 9 to get 1.
Bring next digit (7) of the dividend behind the 1 and repeat the process: 17 / 8

Step 2:
8 goes into 17 2 times with a remainder of 1.
Write down 2 as next digit of of the result. 
Result so far: 12
Subtract 16 from 17 to get 1.
Bring next digit (4) of the dividend behind the 1 and repeat the process: 14 / 8

Step 3:
8 goes into 14 1 times with a remainder of 6.
Write down 1 as next digit of of the result. 
Result so far: 121
Subtract 8 from 14 to get 6.
Bring next digit (4) of the dividend behind the 6 and repeat the process: 64 / 8

Step 4:
8 goes into 64 8 times with a remainder of 0.
Write down 8 as next digit of of the result. 
Result so far: 1218
Subtract 64 from 64 to get 0.
Bring next digit (3) of the dividend behind the 0 and repeat the process: 3 / 8

Step 5:
8 goes into 3 0 times with a remainder of 3.
Write down 0 as next digit of of the result. 
Result so far: 12180
Subtract 0 from 3 to get 3.

The final result is 12180 with a remainder of 3.