439927 ÷ 97 
Let's see how many times 97 fits into 439927.

Let's proceed to step 1:
When dividing 4 by 97, we get 0 with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Grab the next digit (3) from the dividend, add it to 4, then carry on: 43 / 97

Going ahead to step 2:
When dividing 43 by 97, we get 0 with a remainder of 43.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 43, we get 43.
Take the next digit (9) from the dividend and append it to 43, then repeat: 439 / 97

On to step 3:
97 goes into 439 4 times with a remainder of 51.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
Subtract 388 from 439 to get 51.
Bring next digit (9) of the dividend behind the 51 and repeat the process: 519 / 97

Advancing to step 4:
When dividing 519 by 97, we get 5 with a remainder of 34.
Write down 5 as next digit of the result. 
Result so far: 45.0
Subtracting 485 from 519 leaves us with 34.
Bring next digit (2) of the dividend behind the 34 and repeat the process: 342 / 97

Moving on to step 5:
342 divided by 97 is 3 with a remainder of 51.
The number 3 becomes the next digit in our result. 
Result so far: 453.0
If we subtract 291 from 342, we get 51.
Append the next digit (7) from the dividend to 51 and continue with: 517 / 97

Step 6:
97 can be fit into 517 5 times, resulting in a remainder of 32.
Use 5 as the next digit of our solution. 
Result so far: 4535.0
The remainder is 32 after subtracting 485 from 517.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Let's proceed to step 7:
The number 97 fits into 320 3 times, leaving a remainder of 29.
The number 3 becomes the next digit in our result. 
Result so far: 4535.3
Deduct 291 from 320 and we're left with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Moving on to step 8:
97 goes into 290 2 times with a remainder of 96.
The number 2 becomes the next digit in our result. 
Result so far: 4535.32
Deduct 194 from 290 and we're left with 96.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

Step 9:
960 divided by 97 is 9 with a remainder of 87.
The number 9 becomes the next digit in our result. 
Result so far: 4535.329
Subtracting 873 from 960 leaves us with 87.
Since there are no more digits in the dividend, we add a zero to the remainder making it 870, and continue the process.

Let's proceed to step 10:
97 goes into 870 8 times with a remainder of 94.
Write down 8 as next digit of the result. 
Result so far: 4535.3298
If we take 776 away from 870, we end up with 94.
Since there are no more digits in the dividend, we add a zero to the remainder making it 940, and continue the process.

Moving on to step 11:
When dividing 940 by 97, we get 9 with a remainder of 67.
The next digit of our result is 9. 
Result so far: 4535.32989
Deduct 873 from 940 and we're left with 67.
Since there are no more digits in the dividend, we add a zero to the remainder making it 670, and continue the process.

Moving on to step 12:
670 divided by 97 is 6 with a remainder of 88.
Put 6 as the next digit of the answer. 
Result so far: 4535.329896
Subtracting 582 from 670 leaves us with 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

Let's proceed to step 13:
97 goes into 880 9 times with a remainder of 7.
The number 9 becomes the next digit in our result. 
Result so far: 4535.3298969
Deduct 873 from 880 and we're left with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Advancing to step 14:
When dividing 70 by 97, we get 0 with a remainder of 70.
Write down 0 as next digit of the result. 
Result so far: 4535.3298969
Subtract 0 from 70 to get 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

The final outcome is 4535.3298969, with a leftover of 7e-08.