We look at the division of 97071627 by 406 
We're looking to find how many times 406 goes into 97071627.

Let's proceed to step 1:
If we divide 9 by 406, we get 0 and a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Append the next digit (7) from the dividend to 9 and continue with: 97 / 406

Going ahead to step 2:
97 divided by 406 is 0 with a remainder of 97.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 97, we get 97.
Take the next digit (0) from the dividend and append it to 97, then repeat: 970 / 406

Step 3:
When dividing 970 by 406, we get 2 with a remainder of 158.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we subtract 812 from 970, we get 158.
Take the next digit (7) from the dividend and append it to 158, then repeat: 1587 / 406

On to step 4:
When dividing 1587 by 406, we get 3 with a remainder of 369.
The number 3 becomes the next digit in our result. 
Result so far: 23.0
If we subtract 1218 from 1587, we get 369.
Grab the next digit (1) from the dividend, add it to 369, then carry on: 3691 / 406

Moving on to step 5:
406 can be fit into 3691 9 times, resulting in a remainder of 37.
Record the quotient 9 as the next digit in the result. 
Result so far: 239.0
Subtract 3654 from 3691 to get 37.
Take the next digit (6) from the dividend and append it to 37, then repeat: 376 / 406

On to step 6:
The number 406 fits into 376 0 times, leaving a remainder of 376.
The next digit of our result is 0. 
Result so far: 2390.0
If we subtract 0 from 376, we get 376.
Grab the next digit (2) from the dividend, add it to 376, then carry on: 3762 / 406

Advancing to step 7:
406 goes into 3762 9 times with a remainder of 108.
Record the quotient 9 as the next digit in the result. 
Result so far: 23909.0
If we take 3654 away from 3762, we end up with 108.
Take the next digit (7) from the dividend and append it to 108, then repeat: 1087 / 406

On to step 8:
If we divide 1087 by 406, we get 2 and a remainder of 275.
Use 2 as the next digit of our solution. 
Result so far: 239092.0
Deduct 812 from 1087 and we're left with 275.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2750, and continue the process.

Moving on to step 9:
If we divide 2750 by 406, we get 6 and a remainder of 314.
Put 6 as the next digit of the answer. 
Result so far: 239092.6
The remainder is 314 after subtracting 2436 from 2750.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3140, and continue the process.

Moving on to step 10:
406 goes into 3140 7 times with a remainder of 298.
Use 7 as the next digit of our solution. 
Result so far: 239092.67
If we take 2842 away from 3140, we end up with 298.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2980, and continue the process.

Let's proceed to step 11:
406 can be fit into 2980 7 times, resulting in a remainder of 138.
The number 7 becomes the next digit in our result. 
Result so far: 239092.677
The remainder is 138 after subtracting 2842 from 2980.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1380, and continue the process.

Our division results in 239092.677 with a remaining 0.0138.