97994484 ÷ 815 
Let's see how many times 815 fits into 97994484.

Moving on to step 1:
If we divide 9 by 815, we get 0 and a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Append the next digit (7) from the dividend to 9 and continue with: 97 / 815

On to step 2:
815 goes into 97 0 times with a remainder of 97.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 97, we end up with 97.
Append the next digit (9) from the dividend to 97 and continue with: 979 / 815

Step 3:
The number 815 fits into 979 1 times, leaving a remainder of 164.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Deduct 815 from 979 and we're left with 164.
Grab the next digit (9) from the dividend, add it to 164, then carry on: 1649 / 815

Going ahead to step 4:
When dividing 1649 by 815, we get 2 with a remainder of 19.
The next digit of our result is 2. 
Result so far: 12.0
If we take 1630 away from 1649, we end up with 19.
Append the next digit (4) from the dividend to 19 and continue with: 194 / 815

Moving on to step 5:
If we divide 194 by 815, we get 0 and a remainder of 194.
Use 0 as the next digit of our solution. 
Result so far: 120.0
Subtracting 0 from 194 leaves us with 194.
Take the next digit (4) from the dividend and append it to 194, then repeat: 1944 / 815

On to step 6:
When dividing 1944 by 815, we get 2 with a remainder of 314.
Record the quotient 2 as the next digit in the result. 
Result so far: 1202.0
Deduct 1630 from 1944 and we're left with 314.
Take the next digit (8) from the dividend and append it to 314, then repeat: 3148 / 815

Going ahead to step 7:
815 goes into 3148 3 times with a remainder of 703.
Record the quotient 3 as the next digit in the result. 
Result so far: 12023.0
If we subtract 2445 from 3148, we get 703.
Take the next digit (4) from the dividend and append it to 703, then repeat: 7034 / 815

On to step 8:
If we divide 7034 by 815, we get 8 and a remainder of 514.
The number 8 becomes the next digit in our result. 
Result so far: 120238.0
Subtracting 6520 from 7034 leaves us with 514.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5140, and continue the process.

Step 9:
The number 815 fits into 5140 6 times, leaving a remainder of 250.
Put 6 as the next digit of the answer. 
Result so far: 120238.6
Deduct 4890 from 5140 and we're left with 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2500, and continue the process.

Step 10:
815 goes into 2500 3 times with a remainder of 55.
Put 3 as the next digit of the answer. 
Result so far: 120238.63
Subtract 2445 from 2500 to get 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

On to step 11:
The number 815 fits into 550 0 times, leaving a remainder of 550.
Record the quotient 0 as the next digit in the result. 
Result so far: 120238.63
If we take 0 away from 550, we end up with 550.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5500, and continue the process.

Going ahead to step 12:
The number 815 fits into 5500 6 times, leaving a remainder of 610.
Put 6 as the next digit of the answer. 
Result so far: 120238.6306
If we take 4890 away from 5500, we end up with 610.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6100, and continue the process.

Let's proceed to step 13:
815 can be fit into 6100 7 times, resulting in a remainder of 395.
The number 7 becomes the next digit in our result. 
Result so far: 120238.63067
Deduct 5705 from 6100 and we're left with 395.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3950, and continue the process.

Going ahead to step 14:
815 goes into 3950 4 times with a remainder of 690.
The number 4 becomes the next digit in our result. 
Result so far: 120238.630674
Deduct 3260 from 3950 and we're left with 690.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6900, and continue the process.

Step 15:
815 can be fit into 6900 8 times, resulting in a remainder of 380.
Put 8 as the next digit of the answer. 
Result so far: 120238.6306748
Deduct 6520 from 6900 and we're left with 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

On to step 16:
When dividing 3800 by 815, we get 4 with a remainder of 540.
Put 4 as the next digit of the answer. 
Result so far: 120238.63067484
If we subtract 3260 from 3800, we get 540.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5400, and continue the process.

The final result is 120238.63067484 with a remainder of 5.4e-07.