We're dividing 97461332 by 344 
We want to figure out the number of times 97461332 can be divided by 344.

On to step 1:
If we divide 9 by 344, we get 0 and a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Fetch the next digit (7) from the dividend, attach it to 9 and continue: 97 / 344

On to step 2:
When dividing 97 by 344, we get 0 with a remainder of 97.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 97 after subtracting 0 from 97.
Bring next digit (4) of the dividend behind the 97 and repeat the process: 974 / 344

Let's proceed to step 3:
974 divided by 344 is 2 with a remainder of 286.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we take 688 away from 974, we end up with 286.
Fetch the next digit (6) from the dividend, attach it to 286 and continue: 2866 / 344

On to step 4:
When dividing 2866 by 344, we get 8 with a remainder of 114.
Put 8 as the next digit of the answer. 
Result so far: 28.0
The remainder is 114 after subtracting 2752 from 2866.
Append the next digit (1) from the dividend to 114 and continue with: 1141 / 344

Advancing to step 5:
The number 344 fits into 1141 3 times, leaving a remainder of 109.
Use 3 as the next digit of our solution. 
Result so far: 283.0
If we take 1032 away from 1141, we end up with 109.
Grab the next digit (3) from the dividend, add it to 109, then carry on: 1093 / 344

Step 6:
When dividing 1093 by 344, we get 3 with a remainder of 61.
Write down 3 as next digit of the result. 
Result so far: 2833.0
If we subtract 1032 from 1093, we get 61.
Take the next digit (3) from the dividend and append it to 61, then repeat: 613 / 344

On to step 7:
The number 344 fits into 613 1 times, leaving a remainder of 269.
The number 1 becomes the next digit in our result. 
Result so far: 28331.0
If we subtract 344 from 613, we get 269.
Grab the next digit (2) from the dividend, add it to 269, then carry on: 2692 / 344

Moving on to step 8:
344 goes into 2692 7 times with a remainder of 284.
The number 7 becomes the next digit in our result. 
Result so far: 283317.0
Subtract 2408 from 2692 to get 284.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2840, and continue the process.

Moving on to step 9:
If we divide 2840 by 344, we get 8 and a remainder of 88.
The number 8 becomes the next digit in our result. 
Result so far: 283317.8
If we take 2752 away from 2840, we end up with 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

On to step 10:
880 divided by 344 is 2 with a remainder of 192.
The next digit of our result is 2. 
Result so far: 283317.82
If we subtract 688 from 880, we get 192.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1920, and continue the process.

Let's proceed to step 11:
344 can be fit into 1920 5 times, resulting in a remainder of 200.
The next digit of our result is 5. 
Result so far: 283317.825
If we subtract 1720 from 1920, we get 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Going ahead to step 12:
When dividing 2000 by 344, we get 5 with a remainder of 280.
Record the quotient 5 as the next digit in the result. 
Result so far: 283317.8255
Subtract 1720 from 2000 to get 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

After the division, we end up with 283317.8255 and a remainder of 0.0028.