Let's divide 43406372 by 97
Our goal is to divide 43406372 by 97.

Step 1:
The number 97 fits into 4 0 times, leaving a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Take the next digit (3) from the dividend and append it to 4, then repeat: 43 / 97

Step 2:
43 divided by 97 is 0 with a remainder of 43.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 43, we end up with 43.
Grab the next digit (4) from the dividend, add it to 43, then carry on: 434 / 97

Going ahead to step 3:
97 goes into 434 4 times with a remainder of 46.
The next digit of our result is 4. 
Result so far: 4.0
Deduct 388 from 434 and we're left with 46.
Include the next digit (0) from the dividend after 46, then repeat: 460 / 97

On to step 4:
97 can be fit into 460 4 times, resulting in a remainder of 72.
Write down 4 as next digit of the result. 
Result so far: 44.0
If we take 388 away from 460, we end up with 72.
Include the next digit (6) from the dividend after 72, then repeat: 726 / 97

Let's proceed to step 5:
97 can be fit into 726 7 times, resulting in a remainder of 47.
Use 7 as the next digit of our solution. 
Result so far: 447.0
Deduct 679 from 726 and we're left with 47.
Append the next digit (3) from the dividend to 47 and continue with: 473 / 97

Step 6:
97 goes into 473 4 times with a remainder of 85.
Record the quotient 4 as the next digit in the result. 
Result so far: 4474.0
Subtracting 388 from 473 leaves us with 85.
Append the next digit (7) from the dividend to 85 and continue with: 857 / 97

Moving on to step 7:
If we divide 857 by 97, we get 8 and a remainder of 81.
The number 8 becomes the next digit in our result. 
Result so far: 44748.0
Subtracting 776 from 857 leaves us with 81.
Bring next digit (2) of the dividend behind the 81 and repeat the process: 812 / 97

Step 8:
97 can be fit into 812 8 times, resulting in a remainder of 36.
Use 8 as the next digit of our solution. 
Result so far: 447488.0
Deduct 776 from 812 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 9:
97 goes into 360 3 times with a remainder of 69.
Write down 3 as next digit of the result. 
Result so far: 447488.3
Deduct 291 from 360 and we're left with 69.
Since there are no more digits in the dividend, we add a zero to the remainder making it 690, and continue the process.

Step 10:
97 can be fit into 690 7 times, resulting in a remainder of 11.
Write down 7 as next digit of the result. 
Result so far: 447488.37
Subtract 679 from 690 to get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Step 11:
When dividing 110 by 97, we get 1 with a remainder of 13.
Write down 1 as next digit of the result. 
Result so far: 447488.371
Deduct 97 from 110 and we're left with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

On to step 12:
When dividing 130 by 97, we get 1 with a remainder of 33.
The next digit of our result is 1. 
Result so far: 447488.3711
Subtracting 97 from 130 leaves us with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

The final result is 447488.3711 with a remainder of 0.00033.