We divide 97632037 by 460
We want to figure out the number of times 97632037 can be divided by 460.

On to step 1:
460 goes into 9 0 times with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Grab the next digit (7) from the dividend, add it to 9, then carry on: 97 / 460

Advancing to step 2:
460 can be fit into 97 0 times, resulting in a remainder of 97.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 97, we get 97.
Include the next digit (6) from the dividend after 97, then repeat: 976 / 460

Advancing to step 3:
If we divide 976 by 460, we get 2 and a remainder of 56.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we subtract 920 from 976, we get 56.
Take the next digit (3) from the dividend and append it to 56, then repeat: 563 / 460

Step 4:
563 divided by 460 is 1 with a remainder of 103.
Put 1 as the next digit of the answer. 
Result so far: 21.0
If we take 460 away from 563, we end up with 103.
Fetch the next digit (2) from the dividend, attach it to 103 and continue: 1032 / 460

Moving on to step 5:
The number 460 fits into 1032 2 times, leaving a remainder of 112.
Use 2 as the next digit of our solution. 
Result so far: 212.0
The remainder is 112 after subtracting 920 from 1032.
Take the next digit (0) from the dividend and append it to 112, then repeat: 1120 / 460

Advancing to step 6:
1120 divided by 460 is 2 with a remainder of 200.
The number 2 becomes the next digit in our result. 
Result so far: 2122.0
If we subtract 920 from 1120, we get 200.
Take the next digit (3) from the dividend and append it to 200, then repeat: 2003 / 460

Moving on to step 7:
If we divide 2003 by 460, we get 4 and a remainder of 163.
Record the quotient 4 as the next digit in the result. 
Result so far: 21224.0
If we take 1840 away from 2003, we end up with 163.
Append the next digit (7) from the dividend to 163 and continue with: 1637 / 460

Advancing to step 8:
1637 divided by 460 is 3 with a remainder of 257.
The next digit of our result is 3. 
Result so far: 212243.0
Subtracting 1380 from 1637 leaves us with 257.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2570, and continue the process.

Advancing to step 9:
The number 460 fits into 2570 5 times, leaving a remainder of 270.
The next digit of our result is 5. 
Result so far: 212243.5
Subtract 2300 from 2570 to get 270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2700, and continue the process.

Advancing to step 10:
2700 divided by 460 is 5 with a remainder of 400.
Put 5 as the next digit of the answer. 
Result so far: 212243.55
If we subtract 2300 from 2700, we get 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

After the division, we end up with 212243.55 and a remainder of 0.4.