We look at the division of 97171290 by 720 
Our goal is to divide 97171290 by 720.

Step 1:
720 goes into 9 0 times with a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Grab the next digit (7) from the dividend, add it to 9, then carry on: 97 / 720

Advancing to step 2:
When dividing 97 by 720, we get 0 with a remainder of 97.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 97 after subtracting 0 from 97.
Append the next digit (1) from the dividend to 97 and continue with: 971 / 720

Going ahead to step 3:
720 goes into 971 1 times with a remainder of 251.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtracting 720 from 971 leaves us with 251.
Include the next digit (7) from the dividend after 251, then repeat: 2517 / 720

Moving on to step 4:
When dividing 2517 by 720, we get 3 with a remainder of 357.
The next digit of our result is 3. 
Result so far: 13.0
If we subtract 2160 from 2517, we get 357.
Append the next digit (1) from the dividend to 357 and continue with: 3571 / 720

Step 5:
The number 720 fits into 3571 4 times, leaving a remainder of 691.
Write down 4 as next digit of the result. 
Result so far: 134.0
The remainder is 691 after subtracting 2880 from 3571.
Append the next digit (2) from the dividend to 691 and continue with: 6912 / 720

On to step 6:
The number 720 fits into 6912 9 times, leaving a remainder of 432.
Use 9 as the next digit of our solution. 
Result so far: 1349.0
Subtract 6480 from 6912 to get 432.
Append the next digit (9) from the dividend to 432 and continue with: 4329 / 720

On to step 7:
When dividing 4329 by 720, we get 6 with a remainder of 9.
Write down 6 as next digit of the result. 
Result so far: 13496.0
Deduct 4320 from 4329 and we're left with 9.
Append the next digit (0) from the dividend to 9 and continue with: 90 / 720

Step 8:
If we divide 90 by 720, we get 0 and a remainder of 90.
The number 0 becomes the next digit in our result. 
Result so far: 134960.0
Subtracting 0 from 90 leaves us with 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Step 9:
900 divided by 720 is 1 with a remainder of 180.
Use 1 as the next digit of our solution. 
Result so far: 134960.1
The remainder is 180 after subtracting 720 from 900.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Let's proceed to step 10:
When dividing 1800 by 720, we get 2 with a remainder of 360.
Write down 2 as next digit of the result. 
Result so far: 134960.12
If we take 1440 away from 1800, we end up with 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Advancing to step 11:
If we divide 3600 by 720, we get 5 and a remainder of 0.
The next digit of our result is 5. 
Result so far: 134960.125
Subtracting 3600 from 3600 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 12:
0 divided by 720 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 134960.125
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 13:
720 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 134960.125
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 134960.125 with a balance of 0.0.