We're dividing 167262 by 97 
We're looking to find how many times 97 goes into 167262.

On to step 1:
The number 97 fits into 1 0 times, leaving a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Bring next digit (6) of the dividend behind the 1 and repeat the process: 16 / 97

On to step 2:
97 goes into 16 0 times with a remainder of 16.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 16, we end up with 16.
Take the next digit (7) from the dividend and append it to 16, then repeat: 167 / 97

Let's proceed to step 3:
If we divide 167 by 97, we get 1 and a remainder of 70.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 97 from 167 and we're left with 70.
Fetch the next digit (2) from the dividend, attach it to 70 and continue: 702 / 97

Let's proceed to step 4:
702 divided by 97 is 7 with a remainder of 23.
Put 7 as the next digit of the answer. 
Result so far: 17.0
The remainder is 23 after subtracting 679 from 702.
Bring next digit (6) of the dividend behind the 23 and repeat the process: 236 / 97

Step 5:
236 divided by 97 is 2 with a remainder of 42.
The next digit of our result is 2. 
Result so far: 172.0
If we take 194 away from 236, we end up with 42.
Append the next digit (2) from the dividend to 42 and continue with: 422 / 97

Moving on to step 6:
422 divided by 97 is 4 with a remainder of 34.
Put 4 as the next digit of the answer. 
Result so far: 1724.0
Subtracting 388 from 422 leaves us with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Moving on to step 7:
97 can be fit into 340 3 times, resulting in a remainder of 49.
Write down 3 as next digit of the result. 
Result so far: 1724.3
Subtracting 291 from 340 leaves us with 49.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

On to step 8:
The number 97 fits into 490 5 times, leaving a remainder of 5.
Record the quotient 5 as the next digit in the result. 
Result so far: 1724.35
If we subtract 485 from 490, we get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

On to step 9:
50 divided by 97 is 0 with a remainder of 50.
Use 0 as the next digit of our solution. 
Result so far: 1724.35
The remainder is 50 after subtracting 0 from 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

On to step 10:
If we divide 500 by 97, we get 5 and a remainder of 15.
The next digit of our result is 5. 
Result so far: 1724.3505
If we subtract 485 from 500, we get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Going ahead to step 11:
97 goes into 150 1 times with a remainder of 53.
Write down 1 as next digit of the result. 
Result so far: 1724.35051
The remainder is 53 after subtracting 97 from 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Let's proceed to step 12:
If we divide 530 by 97, we get 5 and a remainder of 45.
Record the quotient 5 as the next digit in the result. 
Result so far: 1724.350515
Subtract 485 from 530 to get 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Moving on to step 13:
If we divide 450 by 97, we get 4 and a remainder of 62.
Put 4 as the next digit of the answer. 
Result so far: 1724.3505154
If we take 388 away from 450, we end up with 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Advancing to step 14:
97 goes into 620 6 times with a remainder of 38.
The next digit of our result is 6. 
Result so far: 1724.35051546
If we take 582 away from 620, we end up with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

The final result is 1724.35051546 with a remainder of 3.8e-08.