190465 divided by 97 
Our goal is to divide 190465 by 97.

Moving on to step 1:
97 goes into 1 0 times with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Grab the next digit (9) from the dividend, add it to 1, then carry on: 19 / 97

On to step 2:
The number 97 fits into 19 0 times, leaving a remainder of 19.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 19, we get 19.
Append the next digit (0) from the dividend to 19 and continue with: 190 / 97

Going ahead to step 3:
97 can be fit into 190 1 times, resulting in a remainder of 93.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 97 from 190 to get 93.
Grab the next digit (4) from the dividend, add it to 93, then carry on: 934 / 97

Moving on to step 4:
934 divided by 97 is 9 with a remainder of 61.
The number 9 becomes the next digit in our result. 
Result so far: 19.0
Deduct 873 from 934 and we're left with 61.
Include the next digit (6) from the dividend after 61, then repeat: 616 / 97

On to step 5:
97 goes into 616 6 times with a remainder of 34.
Record the quotient 6 as the next digit in the result. 
Result so far: 196.0
Subtract 582 from 616 to get 34.
Include the next digit (5) from the dividend after 34, then repeat: 345 / 97

Going ahead to step 6:
If we divide 345 by 97, we get 3 and a remainder of 54.
Use 3 as the next digit of our solution. 
Result so far: 1963.0
Subtract 291 from 345 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 7:
When dividing 540 by 97, we get 5 with a remainder of 55.
Record the quotient 5 as the next digit in the result. 
Result so far: 1963.5
If we subtract 485 from 540, we 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.

Moving on to step 8:
97 goes into 550 5 times with a remainder of 65.
The next digit of our result is 5. 
Result so far: 1963.55
Deduct 485 from 550 and we're left 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.

In conclusion, the division gives 1963.55 with a balance of 0.065.