557448 ÷ 97 
We want to figure out the number of times 557448 can be divided by 97.

Let's proceed to step 1:
5 divided by 97 is 0 with a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Fetch the next digit (5) from the dividend, attach it to 5 and continue: 55 / 97

Let's proceed to step 2:
97 can be fit into 55 0 times, resulting in a remainder of 55.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 55 leaves us with 55.
Take the next digit (7) from the dividend and append it to 55, then repeat: 557 / 97

On to step 3:
The number 97 fits into 557 5 times, leaving a remainder of 72.
The next digit of our result is 5. 
Result so far: 5.0
If we subtract 485 from 557, we get 72.
Grab the next digit (4) from the dividend, add it to 72, then carry on: 724 / 97

Let's proceed to step 4:
97 goes into 724 7 times with a remainder of 45.
Put 7 as the next digit of the answer. 
Result so far: 57.0
Deduct 679 from 724 and we're left with 45.
Take the next digit (4) from the dividend and append it to 45, then repeat: 454 / 97

Step 5:
454 divided by 97 is 4 with a remainder of 66.
Put 4 as the next digit of the answer. 
Result so far: 574.0
Subtracting 388 from 454 leaves us with 66.
Fetch the next digit (8) from the dividend, attach it to 66 and continue: 668 / 97

Moving on to step 6:
97 goes into 668 6 times with a remainder of 86.
The next digit of our result is 6. 
Result so far: 5746.0
If we subtract 582 from 668, we get 86.
Since there are no more digits in the dividend, we add a zero to the remainder making it 860, and continue the process.

On to step 7:
When dividing 860 by 97, we get 8 with a remainder of 84.
Use 8 as the next digit of our solution. 
Result so far: 5746.8
If we take 776 away from 860, we end up with 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Step 8:
840 divided by 97 is 8 with a remainder of 64.
The number 8 becomes the next digit in our result. 
Result so far: 5746.88
Deduct 776 from 840 and we're left with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Our division results in 5746.88 with a remaining 0.064.