97106 divided by 39 
Our goal is to divide 97106 by 39.

On to step 1:
The number 39 fits into 9 0 times, leaving a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Include the next digit (7) from the dividend after 9, then repeat: 97 / 39

Moving on to step 2:
97 divided by 39 is 2 with a remainder of 19.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
The remainder is 19 after subtracting 78 from 97.
Take the next digit (1) from the dividend and append it to 19, then repeat: 191 / 39

Step 3:
The number 39 fits into 191 4 times, leaving a remainder of 35.
Write down 4 as next digit of the result. 
Result so far: 24.0
Subtract 156 from 191 to get 35.
Append the next digit (0) from the dividend to 35 and continue with: 350 / 39

On to step 4:
39 goes into 350 8 times with a remainder of 38.
Use 8 as the next digit of our solution. 
Result so far: 248.0
The remainder is 38 after subtracting 312 from 350.
Fetch the next digit (6) from the dividend, attach it to 38 and continue: 386 / 39

Moving on to step 5:
If we divide 386 by 39, we get 9 and a remainder of 35.
Write down 9 as next digit of the result. 
Result so far: 2489.0
Deduct 351 from 386 and we're left with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

On to step 6:
39 can be fit into 350 8 times, resulting in a remainder of 38.
The number 8 becomes the next digit in our result. 
Result so far: 2489.8
If we subtract 312 from 350, we get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Advancing to step 7:
When dividing 380 by 39, we get 9 with a remainder of 29.
Write down 9 as next digit of the result. 
Result so far: 2489.89
The remainder is 29 after subtracting 351 from 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

On to step 8:
If we divide 290 by 39, we get 7 and a remainder of 17.
Write down 7 as next digit of the result. 
Result so far: 2489.897
Subtract 273 from 290 to get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Let's proceed to step 9:
170 divided by 39 is 4 with a remainder of 14.
Record the quotient 4 as the next digit in the result. 
Result so far: 2489.8974
Subtracting 156 from 170 leaves us with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 10:
39 can be fit into 140 3 times, resulting in a remainder of 23.
Record the quotient 3 as the next digit in the result. 
Result so far: 2489.89743
Subtract 117 from 140 to get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Let's proceed to step 11:
39 can be fit into 230 5 times, resulting in a remainder of 35.
Put 5 as the next digit of the answer. 
Result so far: 2489.897435
Deduct 195 from 230 and we're left with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Let's proceed to step 12:
When dividing 350 by 39, we get 8 with a remainder of 38.
The next digit of our result is 8. 
Result so far: 2489.8974358
Deduct 312 from 350 and we're left 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.

Let's proceed to step 13:
If we divide 380 by 39, we get 9 and a remainder of 29.
The next digit of our result is 9. 
Result so far: 2489.89743589
If we take 351 away from 380, we end up with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

The quotient of the division is 2489.89743589, and the remainder is 2.9e-08.