Let's divide 97176003 by 396
We want to figure out the number of times 97176003 can be divided by 396.

Step 1:
If we divide 9 by 396, we get 0 and a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Append the next digit (7) from the dividend to 9 and continue with: 97 / 396

Moving on to step 2:
When dividing 97 by 396, we get 0 with a remainder of 97.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 97 to get 97.
Take the next digit (1) from the dividend and append it to 97, then repeat: 971 / 396

Step 3:
The number 396 fits into 971 2 times, leaving a remainder of 179.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Deduct 792 from 971 and we're left with 179.
Append the next digit (7) from the dividend to 179 and continue with: 1797 / 396

Let's proceed to step 4:
When dividing 1797 by 396, we get 4 with a remainder of 213.
Use 4 as the next digit of our solution. 
Result so far: 24.0
If we subtract 1584 from 1797, we get 213.
Append the next digit (6) from the dividend to 213 and continue with: 2136 / 396

Moving on to step 5:
396 can be fit into 2136 5 times, resulting in a remainder of 156.
The next digit of our result is 5. 
Result so far: 245.0
The remainder is 156 after subtracting 1980 from 2136.
Take the next digit (0) from the dividend and append it to 156, then repeat: 1560 / 396

On to step 6:
When dividing 1560 by 396, we get 3 with a remainder of 372.
The next digit of our result is 3. 
Result so far: 2453.0
Subtracting 1188 from 1560 leaves us with 372.
Bring next digit (0) of the dividend behind the 372 and repeat the process: 3720 / 396

Let's proceed to step 7:
The number 396 fits into 3720 9 times, leaving a remainder of 156.
Use 9 as the next digit of our solution. 
Result so far: 24539.0
Subtracting 3564 from 3720 leaves us with 156.
Include the next digit (3) from the dividend after 156, then repeat: 1563 / 396

Advancing to step 8:
396 goes into 1563 3 times with a remainder of 375.
Put 3 as the next digit of the answer. 
Result so far: 245393.0
The remainder is 375 after subtracting 1188 from 1563.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3750, and continue the process.

Step 9:
396 goes into 3750 9 times with a remainder of 186.
Put 9 as the next digit of the answer. 
Result so far: 245393.9
Subtract 3564 from 3750 to get 186.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1860, and continue the process.

Step 10:
396 goes into 1860 4 times with a remainder of 276.
Write down 4 as next digit of the result. 
Result so far: 245393.94
If we take 1584 away from 1860, we end up with 276.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2760, and continue the process.

Moving on to step 11:
396 can be fit into 2760 6 times, resulting in a remainder of 384.
The next digit of our result is 6. 
Result so far: 245393.946
Subtracting 2376 from 2760 leaves us with 384.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3840, and continue the process.

Moving on to step 12:
396 goes into 3840 9 times with a remainder of 276.
The next digit of our result is 9. 
Result so far: 245393.9469
Deduct 3564 from 3840 and we're left with 276.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2760, and continue the process.

Going ahead to step 13:
When dividing 2760 by 396, we get 6 with a remainder of 384.
The next digit of our result is 6. 
Result so far: 245393.94696
If we take 2376 away from 2760, we end up with 384.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3840, and continue the process.

Let's proceed to step 14:
3840 divided by 396 is 9 with a remainder of 276.
The number 9 becomes the next digit in our result. 
Result so far: 245393.946969
Deduct 3564 from 3840 and we're left with 276.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2760, and continue the process.

Moving on to step 15:
396 goes into 2760 6 times with a remainder of 384.
Record the quotient 6 as the next digit in the result. 
Result so far: 245393.9469696
If we take 2376 away from 2760, we end up with 384.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3840, and continue the process.

Advancing to step 16:
396 goes into 3840 9 times with a remainder of 276.
The next digit of our result is 9. 
Result so far: 245393.94696969
Subtracting 3564 from 3840 leaves us with 276.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2760, and continue the process.

Our division results in 245393.94696969 with a remaining 2.76e-07.