We look at the division of 97442704 by 394 
We want to figure out the number of times 97442704 can be divided by 394.

Moving on to step 1:
The number 394 fits into 9 0 times, leaving a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Bring next digit (7) of the dividend behind the 9 and repeat the process: 97 / 394

Going ahead to step 2:
394 goes into 97 0 times with a remainder of 97.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 97 to get 97.
Fetch the next digit (4) from the dividend, attach it to 97 and continue: 974 / 394

Step 3:
When dividing 974 by 394, we get 2 with a remainder of 186.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtract 788 from 974 to get 186.
Grab the next digit (4) from the dividend, add it to 186, then carry on: 1864 / 394

Going ahead to step 4:
When dividing 1864 by 394, we get 4 with a remainder of 288.
Record the quotient 4 as the next digit in the result. 
Result so far: 24.0
If we subtract 1576 from 1864, we get 288.
Take the next digit (2) from the dividend and append it to 288, then repeat: 2882 / 394

Moving on to step 5:
When dividing 2882 by 394, we get 7 with a remainder of 124.
Use 7 as the next digit of our solution. 
Result so far: 247.0
Deduct 2758 from 2882 and we're left with 124.
Bring next digit (7) of the dividend behind the 124 and repeat the process: 1247 / 394

Moving on to step 6:
394 can be fit into 1247 3 times, resulting in a remainder of 65.
Put 3 as the next digit of the answer. 
Result so far: 2473.0
Deduct 1182 from 1247 and we're left with 65.
Include the next digit (0) from the dividend after 65, then repeat: 650 / 394

Going ahead to step 7:
If we divide 650 by 394, we get 1 and a remainder of 256.
The next digit of our result is 1. 
Result so far: 24731.0
Subtracting 394 from 650 leaves us with 256.
Bring next digit (4) of the dividend behind the 256 and repeat the process: 2564 / 394

Advancing to step 8:
394 can be fit into 2564 6 times, resulting in a remainder of 200.
Put 6 as the next digit of the answer. 
Result so far: 247316.0
The remainder is 200 after subtracting 2364 from 2564.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Let's proceed to step 9:
394 goes into 2000 5 times with a remainder of 30.
Write down 5 as next digit of the result. 
Result so far: 247316.5
If we subtract 1970 from 2000, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 10:
394 goes into 300 0 times with a remainder of 300.
Record the quotient 0 as the next digit in the result. 
Result so far: 247316.5
If we take 0 away from 300, we end up with 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

Step 11:
When dividing 3000 by 394, we get 7 with a remainder of 242.
Use 7 as the next digit of our solution. 
Result so far: 247316.507
Subtract 2758 from 3000 to get 242.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2420, and continue the process.

Step 12:
The number 394 fits into 2420 6 times, leaving a remainder of 56.
The next digit of our result is 6. 
Result so far: 247316.5076
The remainder is 56 after subtracting 2364 from 2420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Advancing to step 13:
The number 394 fits into 560 1 times, leaving a remainder of 166.
Put 1 as the next digit of the answer. 
Result so far: 247316.50761
If we take 394 away from 560, we end up with 166.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1660, and continue the process.

Moving on to step 14:
1660 divided by 394 is 4 with a remainder of 84.
The number 4 becomes the next digit in our result. 
Result so far: 247316.507614
Subtracting 1576 from 1660 leaves us with 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Let's proceed to step 15:
394 goes into 840 2 times with a remainder of 52.
Put 2 as the next digit of the answer. 
Result so far: 247316.5076142
Subtracting 788 from 840 leaves us with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Let's proceed to step 16:
394 goes into 520 1 times with a remainder of 126.
Record the quotient 1 as the next digit in the result. 
Result so far: 247316.50761421
Subtract 394 from 520 to get 126.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1260, and continue the process.

The quotient of the division is 247316.50761421, and the remainder is 1.26e-07.