We look at the division of 97543963 by 516 
We want to figure out the number of times 97543963 can be divided by 516.

Step 1:
The number 516 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
Deduct 0 from 9 and we're left with 9.
Take the next digit (7) from the dividend and append it to 9, then repeat: 97 / 516

On to step 2:
When dividing 97 by 516, we get 0 with a remainder of 97.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 97, we get 97.
Take the next digit (5) from the dividend and append it to 97, then repeat: 975 / 516

Advancing to step 3:
516 goes into 975 1 times with a remainder of 459.
The next digit of our result is 1. 
Result so far: 1.0
The remainder is 459 after subtracting 516 from 975.
Take the next digit (4) from the dividend and append it to 459, then repeat: 4594 / 516

On to step 4:
516 goes into 4594 8 times with a remainder of 466.
Write down 8 as next digit of the result. 
Result so far: 18.0
If we subtract 4128 from 4594, we get 466.
Append the next digit (3) from the dividend to 466 and continue with: 4663 / 516

Going ahead to step 5:
4663 divided by 516 is 9 with a remainder of 19.
Put 9 as the next digit of the answer. 
Result so far: 189.0
Subtract 4644 from 4663 to get 19.
Fetch the next digit (9) from the dividend, attach it to 19 and continue: 199 / 516

Let's proceed to step 6:
When dividing 199 by 516, we get 0 with a remainder of 199.
Put 0 as the next digit of the answer. 
Result so far: 1890.0
If we take 0 away from 199, we end up with 199.
Fetch the next digit (6) from the dividend, attach it to 199 and continue: 1996 / 516

Moving on to step 7:
516 goes into 1996 3 times with a remainder of 448.
The number 3 becomes the next digit in our result. 
Result so far: 18903.0
If we subtract 1548 from 1996, we get 448.
Grab the next digit (3) from the dividend, add it to 448, then carry on: 4483 / 516

Step 8:
516 can be fit into 4483 8 times, resulting in a remainder of 355.
The number 8 becomes the next digit in our result. 
Result so far: 189038.0
If we take 4128 away from 4483, we end up with 355.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3550, and continue the process.

On to step 9:
516 goes into 3550 6 times with a remainder of 454.
Record the quotient 6 as the next digit in the result. 
Result so far: 189038.6
If we take 3096 away from 3550, we end up with 454.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4540, and continue the process.

Advancing to step 10:
When dividing 4540 by 516, we get 8 with a remainder of 412.
The number 8 becomes the next digit in our result. 
Result so far: 189038.68
The remainder is 412 after subtracting 4128 from 4540.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4120, and continue the process.

Going ahead to step 11:
516 goes into 4120 7 times with a remainder of 508.
Record the quotient 7 as the next digit in the result. 
Result so far: 189038.687
Subtract 3612 from 4120 to get 508.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5080, and continue the process.

Step 12:
If we divide 5080 by 516, we get 9 and a remainder of 436.
The number 9 becomes the next digit in our result. 
Result so far: 189038.6879
Deduct 4644 from 5080 and we're left with 436.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4360, and continue the process.

Going ahead to step 13:
If we divide 4360 by 516, we get 8 and a remainder of 232.
Use 8 as the next digit of our solution. 
Result so far: 189038.68798
If we take 4128 away from 4360, we end up with 232.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2320, and continue the process.

Going ahead to step 14:
The number 516 fits into 2320 4 times, leaving a remainder of 256.
Write down 4 as next digit of the result. 
Result so far: 189038.687984
Deduct 2064 from 2320 and we're left with 256.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2560, and continue the process.

Let's proceed to step 15:
The number 516 fits into 2560 4 times, leaving a remainder of 496.
Put 4 as the next digit of the answer. 
Result so far: 189038.6879844
Subtract 2064 from 2560 to get 496.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4960, and continue the process.

Our division results in 189038.6879844 with a remaining 4.96e-06.