We look at the division of 97447389 by 326 
We want to divide 97447389 by 326.

Advancing to step 1:
326 can be fit into 9 0 times, resulting in a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Append the next digit (7) from the dividend to 9 and continue with: 97 / 326

Let's proceed to step 2:
If we divide 97 by 326, we get 0 and a remainder of 97.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 97 to get 97.
Bring next digit (4) of the dividend behind the 97 and repeat the process: 974 / 326

Let's proceed to step 3:
974 divided by 326 is 2 with a remainder of 322.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we subtract 652 from 974, we get 322.
Append the next digit (4) from the dividend to 322 and continue with: 3224 / 326

On to step 4:
3224 divided by 326 is 9 with a remainder of 290.
Use 9 as the next digit of our solution. 
Result so far: 29.0
Deduct 2934 from 3224 and we're left with 290.
Take the next digit (7) from the dividend and append it to 290, then repeat: 2907 / 326

On to step 5:
326 goes into 2907 8 times with a remainder of 299.
Write down 8 as next digit of the result. 
Result so far: 298.0
Deduct 2608 from 2907 and we're left with 299.
Grab the next digit (3) from the dividend, add it to 299, then carry on: 2993 / 326

On to step 6:
When dividing 2993 by 326, we get 9 with a remainder of 59.
Put 9 as the next digit of the answer. 
Result so far: 2989.0
If we take 2934 away from 2993, we end up with 59.
Grab the next digit (8) from the dividend, add it to 59, then carry on: 598 / 326

Step 7:
326 goes into 598 1 times with a remainder of 272.
Write down 1 as next digit of the result. 
Result so far: 29891.0
If we take 326 away from 598, we end up with 272.
Take the next digit (9) from the dividend and append it to 272, then repeat: 2729 / 326

Advancing to step 8:
When dividing 2729 by 326, we get 8 with a remainder of 121.
Write down 8 as next digit of the result. 
Result so far: 298918.0
Subtract 2608 from 2729 to get 121.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1210, and continue the process.

Advancing to step 9:
When dividing 1210 by 326, we get 3 with a remainder of 232.
Use 3 as the next digit of our solution. 
Result so far: 298918.3
Subtract 978 from 1210 to get 232.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2320, and continue the process.

Advancing to step 10:
The number 326 fits into 2320 7 times, leaving a remainder of 38.
The number 7 becomes the next digit in our result. 
Result so far: 298918.37
If we take 2282 away from 2320, we end up with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Going ahead to step 11:
326 goes into 380 1 times with a remainder of 54.
The next digit of our result is 1. 
Result so far: 298918.371
Deduct 326 from 380 and we're left with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Moving on to step 12:
540 divided by 326 is 1 with a remainder of 214.
The number 1 becomes the next digit in our result. 
Result so far: 298918.3711
Deduct 326 from 540 and we're left with 214.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2140, and continue the process.

The quotient of the division is 298918.3711, and the remainder is 0.00214.