We look at the division of 865281 by 97 
We want to figure out the number of times 865281 can be divided by 97.

On to step 1:
8 divided by 97 is 0 with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 97

Going ahead to step 2:
If we divide 86 by 97, we get 0 and a remainder of 86.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 86 to get 86.
Take the next digit (5) from the dividend and append it to 86, then repeat: 865 / 97

Let's proceed to step 3:
The number 97 fits into 865 8 times, leaving a remainder of 89.
The next digit of our result is 8. 
Result so far: 8.0
The remainder is 89 after subtracting 776 from 865.
Append the next digit (2) from the dividend to 89 and continue with: 892 / 97

On to step 4:
The number 97 fits into 892 9 times, leaving a remainder of 19.
The next digit of our result is 9. 
Result so far: 89.0
Deduct 873 from 892 and we're left with 19.
Include the next digit (8) from the dividend after 19, then repeat: 198 / 97

Advancing to step 5:
97 can be fit into 198 2 times, resulting in a remainder of 4.
The number 2 becomes the next digit in our result. 
Result so far: 892.0
Deduct 194 from 198 and we're left with 4.
Append the next digit (1) from the dividend to 4 and continue with: 41 / 97

Step 6:
41 divided by 97 is 0 with a remainder of 41.
The next digit of our result is 0. 
Result so far: 8920.0
If we subtract 0 from 41, we get 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Step 7:
When dividing 410 by 97, we get 4 with a remainder of 22.
The next digit of our result is 4. 
Result so far: 8920.4
If we subtract 388 from 410, we get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 8:
97 can be fit into 220 2 times, resulting in a remainder of 26.
Write down 2 as next digit of the result. 
Result so far: 8920.42
If we take 194 away from 220, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Step 9:
The number 97 fits into 260 2 times, leaving a remainder of 66.
The next digit of our result is 2. 
Result so far: 8920.422
The remainder is 66 after subtracting 194 from 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

The final result is 8920.422 with a remainder of 0.0066.