We're dividing 184223 by 97 
We want to figure out the number of times 184223 can be divided by 97.

On to step 1:
When dividing 1 by 97, we get 0 with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Bring next digit (8) of the dividend behind the 1 and repeat the process: 18 / 97

On to step 2:
The number 97 fits into 18 0 times, leaving a remainder of 18.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 18 after subtracting 0 from 18.
Grab the next digit (4) from the dividend, add it to 18, then carry on: 184 / 97

Going ahead to step 3:
97 can be fit into 184 1 times, resulting in a remainder of 87.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we take 97 away from 184, we end up with 87.
Append the next digit (2) from the dividend to 87 and continue with: 872 / 97

Going ahead to step 4:
When dividing 872 by 97, we get 8 with a remainder of 96.
Use 8 as the next digit of our solution. 
Result so far: 18.0
Subtract 776 from 872 to get 96.
Bring next digit (2) of the dividend behind the 96 and repeat the process: 962 / 97

Advancing to step 5:
97 goes into 962 9 times with a remainder of 89.
Record the quotient 9 as the next digit in the result. 
Result so far: 189.0
If we take 873 away from 962, we end up with 89.
Grab the next digit (3) from the dividend, add it to 89, then carry on: 893 / 97

Going ahead to step 6:
97 goes into 893 9 times with a remainder of 20.
The next digit of our result is 9. 
Result so far: 1899.0
If we take 873 away from 893, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 7:
When dividing 200 by 97, we get 2 with a remainder of 6.
The next digit of our result is 2. 
Result so far: 1899.2
The remainder is 6 after subtracting 194 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

On to step 8:
60 divided by 97 is 0 with a remainder of 60.
Write down 0 as next digit of the result. 
Result so far: 1899.2
Subtracting 0 from 60 leaves us with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Moving on to step 9:
If we divide 600 by 97, we get 6 and a remainder of 18.
The next digit of our result is 6. 
Result so far: 1899.206
Subtract 582 from 600 to get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Advancing to step 10:
The number 97 fits into 180 1 times, leaving a remainder of 83.
The next digit of our result is 1. 
Result so far: 1899.2061
Subtract 97 from 180 to get 83.
Since there are no more digits in the dividend, we add a zero to the remainder making it 830, and continue the process.

Advancing to step 11:
If we divide 830 by 97, we get 8 and a remainder of 54.
Use 8 as the next digit of our solution. 
Result so far: 1899.20618
Subtract 776 from 830 to 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 12:
97 can be fit into 540 5 times, resulting in a remainder of 55.
Record the quotient 5 as the next digit in the result. 
Result so far: 1899.206185
Subtract 485 from 540 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.

Step 13:
When dividing 550 by 97, we get 5 with a remainder of 65.
The next digit of our result is 5. 
Result so far: 1899.2061855
If we take 485 away from 550, we end up with 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

After the division, we end up with 1899.2061855 and a remainder of 6.5e-07.