97458706 ÷ 263 
We want to figure out the number of times 97458706 can be divided by 263.

Advancing to step 1:
If we divide 9 by 263, we get 0 and a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Bring next digit (7) of the dividend behind the 9 and repeat the process: 97 / 263

Advancing to step 2:
When dividing 97 by 263, we get 0 with a remainder of 97.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 97 after subtracting 0 from 97.
Fetch the next digit (4) from the dividend, attach it to 97 and continue: 974 / 263

Moving on to step 3:
974 divided by 263 is 3 with a remainder of 185.
Put 3 as the next digit of the answer. 
Result so far: 3.0
The remainder is 185 after subtracting 789 from 974.
Take the next digit (5) from the dividend and append it to 185, then repeat: 1855 / 263

Going ahead to step 4:
If we divide 1855 by 263, we get 7 and a remainder of 14.
Record the quotient 7 as the next digit in the result. 
Result so far: 37.0
If we subtract 1841 from 1855, we get 14.
Bring next digit (8) of the dividend behind the 14 and repeat the process: 148 / 263

Moving on to step 5:
148 divided by 263 is 0 with a remainder of 148.
Record the quotient 0 as the next digit in the result. 
Result so far: 370.0
Subtracting 0 from 148 leaves us with 148.
Grab the next digit (7) from the dividend, add it to 148, then carry on: 1487 / 263

Advancing to step 6:
263 goes into 1487 5 times with a remainder of 172.
The number 5 becomes the next digit in our result. 
Result so far: 3705.0
The remainder is 172 after subtracting 1315 from 1487.
Fetch the next digit (0) from the dividend, attach it to 172 and continue: 1720 / 263

On to step 7:
If we divide 1720 by 263, we get 6 and a remainder of 142.
The number 6 becomes the next digit in our result. 
Result so far: 37056.0
Subtracting 1578 from 1720 leaves us with 142.
Append the next digit (6) from the dividend to 142 and continue with: 1426 / 263

Moving on to step 8:
The number 263 fits into 1426 5 times, leaving a remainder of 111.
Record the quotient 5 as the next digit in the result. 
Result so far: 370565.0
If we subtract 1315 from 1426, we get 111.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1110, and continue the process.

Advancing to step 9:
When dividing 1110 by 263, we get 4 with a remainder of 58.
Put 4 as the next digit of the answer. 
Result so far: 370565.4
The remainder is 58 after subtracting 1052 from 1110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Step 10:
263 goes into 580 2 times with a remainder of 54.
Record the quotient 2 as the next digit in the result. 
Result so far: 370565.42
If we subtract 526 from 580, 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 11:
If we divide 540 by 263, we get 2 and a remainder of 14.
The number 2 becomes the next digit in our result. 
Result so far: 370565.422
The remainder is 14 after subtracting 526 from 540.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

The final result is 370565.422 with a remainder of 0.0014.