We look at the division of 97256619 by 735 
Let's see how many times 735 fits into 97256619.

On to step 1:
735 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.
Include the next digit (7) from the dividend after 9, then repeat: 97 / 735

Step 2:
735 can be fit into 97 0 times, resulting in a remainder of 97.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 97, we get 97.
Take the next digit (2) from the dividend and append it to 97, then repeat: 972 / 735

Moving on to step 3:
972 divided by 735 is 1 with a remainder of 237.
Put 1 as the next digit of the answer. 
Result so far: 1.0
The remainder is 237 after subtracting 735 from 972.
Append the next digit (5) from the dividend to 237 and continue with: 2375 / 735

On to step 4:
735 can be fit into 2375 3 times, resulting in a remainder of 170.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
If we take 2205 away from 2375, we end up with 170.
Take the next digit (6) from the dividend and append it to 170, then repeat: 1706 / 735

Going ahead to step 5:
The number 735 fits into 1706 2 times, leaving a remainder of 236.
The next digit of our result is 2. 
Result so far: 132.0
Subtracting 1470 from 1706 leaves us with 236.
Include the next digit (6) from the dividend after 236, then repeat: 2366 / 735

Moving on to step 6:
735 can be fit into 2366 3 times, resulting in a remainder of 161.
Put 3 as the next digit of the answer. 
Result so far: 1323.0
If we take 2205 away from 2366, we end up with 161.
Include the next digit (1) from the dividend after 161, then repeat: 1611 / 735

Moving on to step 7:
When dividing 1611 by 735, we get 2 with a remainder of 141.
Put 2 as the next digit of the answer. 
Result so far: 13232.0
If we take 1470 away from 1611, we end up with 141.
Include the next digit (9) from the dividend after 141, then repeat: 1419 / 735

On to step 8:
735 can be fit into 1419 1 times, resulting in a remainder of 684.
The next digit of our result is 1. 
Result so far: 132321.0
If we take 735 away from 1419, we end up with 684.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6840, and continue the process.

On to step 9:
When dividing 6840 by 735, we get 9 with a remainder of 225.
Record the quotient 9 as the next digit in the result. 
Result so far: 132321.9
Subtract 6615 from 6840 to get 225.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2250, and continue the process.

On to step 10:
735 goes into 2250 3 times with a remainder of 45.
Use 3 as the next digit of our solution. 
Result so far: 132321.93
Deduct 2205 from 2250 and we're left with 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Step 11:
When dividing 450 by 735, we get 0 with a remainder of 450.
Record the quotient 0 as the next digit in the result. 
Result so far: 132321.93
Subtract 0 from 450 to get 450.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4500, and continue the process.

Moving on to step 12:
The number 735 fits into 4500 6 times, leaving a remainder of 90.
The next digit of our result is 6. 
Result so far: 132321.9306
If we take 4410 away from 4500, we end up with 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Going ahead to step 13:
900 divided by 735 is 1 with a remainder of 165.
The next digit of our result is 1. 
Result so far: 132321.93061
The remainder is 165 after subtracting 735 from 900.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1650, and continue the process.

On to step 14:
The number 735 fits into 1650 2 times, leaving a remainder of 180.
Put 2 as the next digit of the answer. 
Result so far: 132321.930612
Deduct 1470 from 1650 and we're left with 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Going ahead to step 15:
1800 divided by 735 is 2 with a remainder of 330.
The next digit of our result is 2. 
Result so far: 132321.9306122
The remainder is 330 after subtracting 1470 from 1800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3300, and continue the process.

The final result is 132321.9306122 with a remainder of 3.3e-06.