We look at the division of 97167923 by 456 
Our goal is to divide 97167923 by 456.

On to step 1:
If we divide 9 by 456, we get 0 and a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Bring next digit (7) of the dividend behind the 9 and repeat the process: 97 / 456

Let's proceed to step 2:
If we divide 97 by 456, we get 0 and a remainder of 97.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 97 after subtracting 0 from 97.
Fetch the next digit (1) from the dividend, attach it to 97 and continue: 971 / 456

Advancing to step 3:
971 divided by 456 is 2 with a remainder of 59.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtracting 912 from 971 leaves us with 59.
Take the next digit (6) from the dividend and append it to 59, then repeat: 596 / 456

Moving on to step 4:
596 divided by 456 is 1 with a remainder of 140.
Record the quotient 1 as the next digit in the result. 
Result so far: 21.0
Subtracting 456 from 596 leaves us with 140.
Fetch the next digit (7) from the dividend, attach it to 140 and continue: 1407 / 456

Moving on to step 5:
If we divide 1407 by 456, we get 3 and a remainder of 39.
Put 3 as the next digit of the answer. 
Result so far: 213.0
If we take 1368 away from 1407, we end up with 39.
Bring next digit (9) of the dividend behind the 39 and repeat the process: 399 / 456

Moving on to step 6:
If we divide 399 by 456, we get 0 and a remainder of 399.
The number 0 becomes the next digit in our result. 
Result so far: 2130.0
Subtract 0 from 399 to get 399.
Take the next digit (2) from the dividend and append it to 399, then repeat: 3992 / 456

Moving on to step 7:
456 can be fit into 3992 8 times, resulting in a remainder of 344.
Write down 8 as next digit of the result. 
Result so far: 21308.0
Subtracting 3648 from 3992 leaves us with 344.
Bring next digit (3) of the dividend behind the 344 and repeat the process: 3443 / 456

Going ahead to step 8:
456 can be fit into 3443 7 times, resulting in a remainder of 251.
Record the quotient 7 as the next digit in the result. 
Result so far: 213087.0
If we subtract 3192 from 3443, we get 251.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2510, and continue the process.

Going ahead to step 9:
456 can be fit into 2510 5 times, resulting in a remainder of 230.
Record the quotient 5 as the next digit in the result. 
Result so far: 213087.5
The remainder is 230 after subtracting 2280 from 2510.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2300, and continue the process.

Let's proceed to step 10:
2300 divided by 456 is 5 with a remainder of 20.
Use 5 as the next digit of our solution. 
Result so far: 213087.55
Subtract 2280 from 2300 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

After the division, we end up with 213087.55 and a remainder of 0.02.