97065772 ÷ 326 
Our goal is to divide 97065772 by 326.

Going ahead to step 1:
326 can be fit into 9 0 times, resulting in a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Fetch the next digit (7) from the dividend, attach it to 9 and continue: 97 / 326

Advancing to step 2:
326 can be fit into 97 0 times, resulting in a remainder of 97.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 97, we end up with 97.
Append the next digit (0) from the dividend to 97 and continue with: 970 / 326

Let's proceed to step 3:
The number 326 fits into 970 2 times, leaving a remainder of 318.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we take 652 away from 970, we end up with 318.
Take the next digit (6) from the dividend and append it to 318, then repeat: 3186 / 326

Advancing to step 4:
If we divide 3186 by 326, we get 9 and a remainder of 252.
Put 9 as the next digit of the answer. 
Result so far: 29.0
Subtract 2934 from 3186 to get 252.
Take the next digit (5) from the dividend and append it to 252, then repeat: 2525 / 326

On to step 5:
2525 divided by 326 is 7 with a remainder of 243.
The number 7 becomes the next digit in our result. 
Result so far: 297.0
If we take 2282 away from 2525, we end up with 243.
Bring next digit (7) of the dividend behind the 243 and repeat the process: 2437 / 326

Let's proceed to step 6:
326 goes into 2437 7 times with a remainder of 155.
Record the quotient 7 as the next digit in the result. 
Result so far: 2977.0
If we take 2282 away from 2437, we end up with 155.
Take the next digit (7) from the dividend and append it to 155, then repeat: 1557 / 326

Step 7:
1557 divided by 326 is 4 with a remainder of 253.
The number 4 becomes the next digit in our result. 
Result so far: 29774.0
Subtracting 1304 from 1557 leaves us with 253.
Append the next digit (2) from the dividend to 253 and continue with: 2532 / 326

On to step 8:
326 can be fit into 2532 7 times, resulting in a remainder of 250.
Record the quotient 7 as the next digit in the result. 
Result so far: 297747.0
Subtract 2282 from 2532 to get 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2500, and continue the process.

Going ahead to step 9:
326 goes into 2500 7 times with a remainder of 218.
Write down 7 as next digit of the result. 
Result so far: 297747.7
Subtracting 2282 from 2500 leaves us with 218.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2180, and continue the process.

Let's proceed to step 10:
When dividing 2180 by 326, we get 6 with a remainder of 224.
Use 6 as the next digit of our solution. 
Result so far: 297747.76
The remainder is 224 after subtracting 1956 from 2180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

Step 11:
326 can be fit into 2240 6 times, resulting in a remainder of 284.
Record the quotient 6 as the next digit in the result. 
Result so far: 297747.766
Subtracting 1956 from 2240 leaves us with 284.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2840, and continue the process.

The final outcome is 297747.766, with a leftover of 0.0284.