We look at the division of 738161 by 97 
We want to figure out the number of times 738161 can be divided by 97.

On to step 1:
If we divide 7 by 97, we get 0 and a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Fetch the next digit (3) from the dividend, attach it to 7 and continue: 73 / 97

Advancing to step 2:
97 can be fit into 73 0 times, resulting in a remainder of 73.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 73, we end up with 73.
Append the next digit (8) from the dividend to 73 and continue with: 738 / 97

Advancing to step 3:
738 divided by 97 is 7 with a remainder of 59.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
The remainder is 59 after subtracting 679 from 738.
Grab the next digit (1) from the dividend, add it to 59, then carry on: 591 / 97

Step 4:
If we divide 591 by 97, we get 6 and a remainder of 9.
Use 6 as the next digit of our solution. 
Result so far: 76.0
Subtracting 582 from 591 leaves us with 9.
Append the next digit (6) from the dividend to 9 and continue with: 96 / 97

Going ahead to step 5:
If we divide 96 by 97, we get 0 and a remainder of 96.
The number 0 becomes the next digit in our result. 
Result so far: 760.0
Deduct 0 from 96 and we're left with 96.
Take the next digit (1) from the dividend and append it to 96, then repeat: 961 / 97

On to step 6:
If we divide 961 by 97, we get 9 and a remainder of 88.
Write down 9 as next digit of the result. 
Result so far: 7609.0
If we take 873 away from 961, we end up with 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

Going ahead to step 7:
If we divide 880 by 97, we get 9 and a remainder of 7.
The next digit of our result is 9. 
Result so far: 7609.9
If we take 873 away from 880, we end up with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Step 8:
If we divide 70 by 97, we get 0 and a remainder of 70.
The number 0 becomes the next digit in our result. 
Result so far: 7609.9
If we subtract 0 from 70, we get 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Let's proceed to step 9:
If we divide 700 by 97, we get 7 and a remainder of 21.
The next digit of our result is 7. 
Result so far: 7609.907
Deduct 679 from 700 and we're left with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Advancing to step 10:
The number 97 fits into 210 2 times, leaving a remainder of 16.
Write down 2 as next digit of the result. 
Result so far: 7609.9072
Subtract 194 from 210 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 11:
The number 97 fits into 160 1 times, leaving a remainder of 63.
The next digit of our result is 1. 
Result so far: 7609.90721
If we subtract 97 from 160, we get 63.
Since there are no more digits in the dividend, we add a zero to the remainder making it 630, and continue the process.

Advancing to step 12:
97 goes into 630 6 times with a remainder of 48.
Record the quotient 6 as the next digit in the result. 
Result so far: 7609.907216
The remainder is 48 after subtracting 582 from 630.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

On to step 13:
480 divided by 97 is 4 with a remainder of 92.
The next digit of our result is 4. 
Result so far: 7609.9072164
Deduct 388 from 480 and we're left with 92.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

Advancing to step 14:
The number 97 fits into 920 9 times, leaving a remainder of 47.
Record the quotient 9 as the next digit in the result. 
Result so far: 7609.90721649
Subtract 873 from 920 to get 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

In conclusion, the division gives 7609.90721649 with a balance of 4.7e-08.