We're dividing 262738 by 97 
We want to figure out the number of times 262738 can be divided by 97.

Let's proceed to step 1:
If we divide 2 by 97, we get 0 and a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Grab the next digit (6) from the dividend, add it to 2, then carry on: 26 / 97

Advancing to step 2:
26 divided by 97 is 0 with a remainder of 26.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 26, we get 26.
Include the next digit (2) from the dividend after 26, then repeat: 262 / 97

On to step 3:
The number 97 fits into 262 2 times, leaving a remainder of 68.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Deduct 194 from 262 and we're left with 68.
Fetch the next digit (7) from the dividend, attach it to 68 and continue: 687 / 97

Going ahead to step 4:
97 can be fit into 687 7 times, resulting in a remainder of 8.
The number 7 becomes the next digit in our result. 
Result so far: 27.0
Deduct 679 from 687 and we're left with 8.
Fetch the next digit (3) from the dividend, attach it to 8 and continue: 83 / 97

Going ahead to step 5:
When dividing 83 by 97, we get 0 with a remainder of 83.
Put 0 as the next digit of the answer. 
Result so far: 270.0
If we subtract 0 from 83, we get 83.
Append the next digit (8) from the dividend to 83 and continue with: 838 / 97

Advancing to step 6:
The number 97 fits into 838 8 times, leaving a remainder of 62.
Record the quotient 8 as the next digit in the result. 
Result so far: 2708.0
Subtracting 776 from 838 leaves us with 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Going ahead to step 7:
If we divide 620 by 97, we get 6 and a remainder of 38.
The next digit of our result is 6. 
Result so far: 2708.6
If we take 582 away from 620, 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.

Moving on to step 8:
97 can be fit into 380 3 times, resulting in a remainder of 89.
Put 3 as the next digit of the answer. 
Result so far: 2708.63
Subtract 291 from 380 to get 89.
Since there are no more digits in the dividend, we add a zero to the remainder making it 890, and continue the process.

Advancing to step 9:
890 divided by 97 is 9 with a remainder of 17.
Put 9 as the next digit of the answer. 
Result so far: 2708.639
If we subtract 873 from 890, we get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Let's proceed to step 10:
If we divide 170 by 97, we get 1 and a remainder of 73.
Record the quotient 1 as the next digit in the result. 
Result so far: 2708.6391
Deduct 97 from 170 and we're left with 73.
Since there are no more digits in the dividend, we add a zero to the remainder making it 730, and continue the process.

Advancing to step 11:
97 can be fit into 730 7 times, resulting in a remainder of 51.
The next digit of our result is 7. 
Result so far: 2708.63917
If we subtract 679 from 730, we get 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Advancing to step 12:
97 can be fit into 510 5 times, resulting in a remainder of 25.
Use 5 as the next digit of our solution. 
Result so far: 2708.639175
Deduct 485 from 510 and we're left with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Step 13:
250 divided by 97 is 2 with a remainder of 56.
The number 2 becomes the next digit in our result. 
Result so far: 2708.6391752
Subtract 194 from 250 to get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Let's proceed to step 14:
The number 97 fits into 560 5 times, leaving a remainder of 75.
Record the quotient 5 as the next digit in the result. 
Result so far: 2708.63917525
Subtract 485 from 560 to get 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

The quotient of the division is 2708.63917525, and the remainder is 7.5e-08.