Let's divide 851470 by 97
We want to figure out the number of times 851470 can be divided by 97.

Advancing to step 1:
If we divide 8 by 97, we get 0 and a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Include the next digit (5) from the dividend after 8, then repeat: 85 / 97

Advancing to step 2:
85 divided by 97 is 0 with a remainder of 85.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 85, we get 85.
Take the next digit (1) from the dividend and append it to 85, then repeat: 851 / 97

Let's proceed to step 3:
If we divide 851 by 97, we get 8 and a remainder of 75.
The next digit of our result is 8. 
Result so far: 8.0
Subtracting 776 from 851 leaves us with 75.
Fetch the next digit (4) from the dividend, attach it to 75 and continue: 754 / 97

Step 4:
97 can be fit into 754 7 times, resulting in a remainder of 75.
Put 7 as the next digit of the answer. 
Result so far: 87.0
If we take 679 away from 754, we end up with 75.
Grab the next digit (7) from the dividend, add it to 75, then carry on: 757 / 97

On to step 5:
The number 97 fits into 757 7 times, leaving a remainder of 78.
Record the quotient 7 as the next digit in the result. 
Result so far: 877.0
The remainder is 78 after subtracting 679 from 757.
Include the next digit (0) from the dividend after 78, then repeat: 780 / 97

Advancing to step 6:
780 divided by 97 is 8 with a remainder of 4.
The number 8 becomes the next digit in our result. 
Result so far: 8778.0
Subtracting 776 from 780 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 7:
97 goes into 40 0 times with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 8778.0
The remainder is 40 after subtracting 0 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 8:
97 goes into 400 4 times with a remainder of 12.
Write down 4 as next digit of the result. 
Result so far: 8778.04
The remainder is 12 after subtracting 388 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 9:
120 divided by 97 is 1 with a remainder of 23.
Write down 1 as next digit of the result. 
Result so far: 8778.041
Subtracting 97 from 120 leaves us with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Going ahead to step 10:
230 divided by 97 is 2 with a remainder of 36.
Record the quotient 2 as the next digit in the result. 
Result so far: 8778.0412
If we take 194 away from 230, we end up with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Step 11:
If we divide 360 by 97, we get 3 and a remainder of 69.
Write down 3 as next digit of the result. 
Result so far: 8778.04123
Deduct 291 from 360 and we're left with 69.
Since there are no more digits in the dividend, we add a zero to the remainder making it 690, and continue the process.

On to step 12:
690 divided by 97 is 7 with a remainder of 11.
Put 7 as the next digit of the answer. 
Result so far: 8778.041237
Subtract 679 from 690 to get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Going ahead to step 13:
The number 97 fits into 110 1 times, leaving a remainder of 13.
The next digit of our result is 1. 
Result so far: 8778.0412371
Subtract 97 from 110 to get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Moving on to step 14:
97 can be fit into 130 1 times, resulting in a remainder of 33.
Use 1 as the next digit of our solution. 
Result so far: 8778.04123711
The remainder is 33 after subtracting 97 from 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

The final outcome is 8778.04123711, with a leftover of 3.3e-08.