Let's divide 97159261 by 500
Our goal is to divide 97159261 by 500.

Going ahead to step 1:
If we divide 9 by 500, we get 0 and a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Bring next digit (7) of the dividend behind the 9 and repeat the process: 97 / 500

Step 2:
500 can be fit into 97 0 times, resulting in a remainder of 97.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 97, we get 97.
Fetch the next digit (1) from the dividend, attach it to 97 and continue: 971 / 500

Moving on to step 3:
The number 500 fits into 971 1 times, leaving a remainder of 471.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 500 from 971 to get 471.
Take the next digit (5) from the dividend and append it to 471, then repeat: 4715 / 500

Step 4:
500 goes into 4715 9 times with a remainder of 215.
Write down 9 as next digit of the result. 
Result so far: 19.0
If we subtract 4500 from 4715, we get 215.
Grab the next digit (9) from the dividend, add it to 215, then carry on: 2159 / 500

Going ahead to step 5:
The number 500 fits into 2159 4 times, leaving a remainder of 159.
The next digit of our result is 4. 
Result so far: 194.0
Subtract 2000 from 2159 to get 159.
Grab the next digit (2) from the dividend, add it to 159, then carry on: 1592 / 500

On to step 6:
500 goes into 1592 3 times with a remainder of 92.
Use 3 as the next digit of our solution. 
Result so far: 1943.0
Subtracting 1500 from 1592 leaves us with 92.
Fetch the next digit (6) from the dividend, attach it to 92 and continue: 926 / 500

Going ahead to step 7:
If we divide 926 by 500, we get 1 and a remainder of 426.
Use 1 as the next digit of our solution. 
Result so far: 19431.0
If we take 500 away from 926, we end up with 426.
Bring next digit (1) of the dividend behind the 426 and repeat the process: 4261 / 500

Advancing to step 8:
4261 divided by 500 is 8 with a remainder of 261.
Record the quotient 8 as the next digit in the result. 
Result so far: 194318.0
The remainder is 261 after subtracting 4000 from 4261.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2610, and continue the process.

On to step 9:
2610 divided by 500 is 5 with a remainder of 110.
Use 5 as the next digit of our solution. 
Result so far: 194318.5
The remainder is 110 after subtracting 2500 from 2610.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

Moving on to step 10:
The number 500 fits into 1100 2 times, leaving a remainder of 100.
Use 2 as the next digit of our solution. 
Result so far: 194318.52
Subtract 1000 from 1100 to get 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Let's proceed to step 11:
1000 divided by 500 is 2 with a remainder of 0.
Use 2 as the next digit of our solution. 
Result so far: 194318.522
Subtracting 1000 from 1000 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 194318.522 with a remainder of 0.0.