We look at the division of 9723306 by 102 
Let's see how many times 102 fits into 9723306.

Moving on to step 1:
102 goes into 9 0 times with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Grab the next digit (7) from the dividend, add it to 9, then carry on: 97 / 102

Advancing to step 2:
If we divide 97 by 102, we get 0 and a remainder of 97.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 97, we get 97.
Fetch the next digit (2) from the dividend, attach it to 97 and continue: 972 / 102

Step 3:
When dividing 972 by 102, we get 9 with a remainder of 54.
The number 9 becomes the next digit in our result. 
Result so far: 9.0
The remainder is 54 after subtracting 918 from 972.
Take the next digit (3) from the dividend and append it to 54, then repeat: 543 / 102

Moving on to step 4:
When dividing 543 by 102, we get 5 with a remainder of 33.
Write down 5 as next digit of the result. 
Result so far: 95.0
If we subtract 510 from 543, we get 33.
Take the next digit (3) from the dividend and append it to 33, then repeat: 333 / 102

Advancing to step 5:
If we divide 333 by 102, we get 3 and a remainder of 27.
Record the quotient 3 as the next digit in the result. 
Result so far: 953.0
Subtracting 306 from 333 leaves us with 27.
Grab the next digit (0) from the dividend, add it to 27, then carry on: 270 / 102

Let's proceed to step 6:
270 divided by 102 is 2 with a remainder of 66.
The next digit of our result is 2. 
Result so far: 9532.0
Subtracting 204 from 270 leaves us with 66.
Append the next digit (6) from the dividend to 66 and continue with: 666 / 102

On to step 7:
102 can be fit into 666 6 times, resulting in a remainder of 54.
Write down 6 as next digit of the result. 
Result so far: 95326.0
If we subtract 612 from 666, we get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Moving on to step 8:
102 can be fit into 540 5 times, resulting in a remainder of 30.
Use 5 as the next digit of our solution. 
Result so far: 95326.5
The remainder is 30 after subtracting 510 from 540.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 9:
102 goes into 300 2 times with a remainder of 96.
The number 2 becomes the next digit in our result. 
Result so far: 95326.52
Subtracting 204 from 300 leaves us with 96.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

Step 10:
102 can be fit into 960 9 times, resulting in a remainder of 42.
Use 9 as the next digit of our solution. 
Result so far: 95326.529
The remainder is 42 after subtracting 918 from 960.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

On to step 11:
The number 102 fits into 420 4 times, leaving a remainder of 12.
Record the quotient 4 as the next digit in the result. 
Result so far: 95326.5294
Subtracting 408 from 420 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 12:
120 divided by 102 is 1 with a remainder of 18.
Write down 1 as next digit of the result. 
Result so far: 95326.52941
If we take 102 away from 120, we end up with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Going ahead to step 13:
The number 102 fits into 180 1 times, leaving a remainder of 78.
Record the quotient 1 as the next digit in the result. 
Result so far: 95326.529411
Subtract 102 from 180 to get 78.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

The final outcome is 95326.529411, with a leftover of 7.8e-06.