We're dividing 97232723 by 660 
We want to divide 97232723 by 660.

Moving on to step 1:
The number 660 fits into 9 0 times, leaving a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Append the next digit (7) from the dividend to 9 and continue with: 97 / 660

Advancing to step 2:
When dividing 97 by 660, we get 0 with a remainder of 97.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 97, we end up with 97.
Append the next digit (2) from the dividend to 97 and continue with: 972 / 660

Step 3:
972 divided by 660 is 1 with a remainder of 312.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 660 from 972 and we're left with 312.
Append the next digit (3) from the dividend to 312 and continue with: 3123 / 660

Advancing to step 4:
The number 660 fits into 3123 4 times, leaving a remainder of 483.
Write down 4 as next digit of the result. 
Result so far: 14.0
If we subtract 2640 from 3123, we get 483.
Include the next digit (2) from the dividend after 483, then repeat: 4832 / 660

On to step 5:
4832 divided by 660 is 7 with a remainder of 212.
Use 7 as the next digit of our solution. 
Result so far: 147.0
If we take 4620 away from 4832, we end up with 212.
Append the next digit (7) from the dividend to 212 and continue with: 2127 / 660

Advancing to step 6:
2127 divided by 660 is 3 with a remainder of 147.
The next digit of our result is 3. 
Result so far: 1473.0
If we take 1980 away from 2127, we end up with 147.
Fetch the next digit (2) from the dividend, attach it to 147 and continue: 1472 / 660

Let's proceed to step 7:
660 goes into 1472 2 times with a remainder of 152.
The number 2 becomes the next digit in our result. 
Result so far: 14732.0
Deduct 1320 from 1472 and we're left with 152.
Append the next digit (3) from the dividend to 152 and continue with: 1523 / 660

Step 8:
1523 divided by 660 is 2 with a remainder of 203.
Use 2 as the next digit of our solution. 
Result so far: 147322.0
Subtracting 1320 from 1523 leaves us with 203.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2030, and continue the process.

Step 9:
660 goes into 2030 3 times with a remainder of 50.
Use 3 as the next digit of our solution. 
Result so far: 147322.3
Subtract 1980 from 2030 to get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Advancing to step 10:
When dividing 500 by 660, we get 0 with a remainder of 500.
Write down 0 as next digit of the result. 
Result so far: 147322.3
Subtracting 0 from 500 leaves us with 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5000, and continue the process.

Step 11:
If we divide 5000 by 660, we get 7 and a remainder of 380.
Write down 7 as next digit of the result. 
Result so far: 147322.307
The remainder is 380 after subtracting 4620 from 5000.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

Let's proceed to step 12:
When dividing 3800 by 660, we get 5 with a remainder of 500.
Use 5 as the next digit of our solution. 
Result so far: 147322.3075
The remainder is 500 after subtracting 3300 from 3800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5000, and continue the process.

Going ahead to step 13:
5000 divided by 660 is 7 with a remainder of 380.
The next digit of our result is 7. 
Result so far: 147322.30757
Subtract 4620 from 5000 to get 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

Let's proceed to step 14:
If we divide 3800 by 660, we get 5 and a remainder of 500.
Use 5 as the next digit of our solution. 
Result so far: 147322.307575
The remainder is 500 after subtracting 3300 from 3800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5000, and continue the process.

Let's proceed to step 15:
When dividing 5000 by 660, we get 7 with a remainder of 380.
Use 7 as the next digit of our solution. 
Result so far: 147322.3075757
Subtract 4620 from 5000 to get 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

On to step 16:
If we divide 3800 by 660, we get 5 and a remainder of 500.
Put 5 as the next digit of the answer. 
Result so far: 147322.30757575
Subtract 3300 from 3800 to get 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5000, and continue the process.

The final outcome is 147322.30757575, with a leftover of 5e-07.