We look at the division of 97631230 by 407 
We're looking to find how many times 407 goes into 97631230.

Step 1:
When dividing 9 by 407, we get 0 with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Bring next digit (7) of the dividend behind the 9 and repeat the process: 97 / 407

Moving on to step 2:
The number 407 fits into 97 0 times, leaving a remainder of 97.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 97, we end up with 97.
Append the next digit (6) from the dividend to 97 and continue with: 976 / 407

On to step 3:
407 can be fit into 976 2 times, resulting in a remainder of 162.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
The remainder is 162 after subtracting 814 from 976.
Grab the next digit (3) from the dividend, add it to 162, then carry on: 1623 / 407

Moving on to step 4:
The number 407 fits into 1623 3 times, leaving a remainder of 402.
Write down 3 as next digit of the result. 
Result so far: 23.0
The remainder is 402 after subtracting 1221 from 1623.
Grab the next digit (1) from the dividend, add it to 402, then carry on: 4021 / 407

Moving on to step 5:
4021 divided by 407 is 9 with a remainder of 358.
The next digit of our result is 9. 
Result so far: 239.0
Subtracting 3663 from 4021 leaves us with 358.
Append the next digit (2) from the dividend to 358 and continue with: 3582 / 407

Moving on to step 6:
If we divide 3582 by 407, we get 8 and a remainder of 326.
Put 8 as the next digit of the answer. 
Result so far: 2398.0
Subtracting 3256 from 3582 leaves us with 326.
Fetch the next digit (3) from the dividend, attach it to 326 and continue: 3263 / 407

Moving on to step 7:
407 can be fit into 3263 8 times, resulting in a remainder of 7.
The next digit of our result is 8. 
Result so far: 23988.0
The remainder is 7 after subtracting 3256 from 3263.
Append the next digit (0) from the dividend to 7 and continue with: 70 / 407

Let's proceed to step 8:
70 divided by 407 is 0 with a remainder of 70.
Use 0 as the next digit of our solution. 
Result so far: 239880.0
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.

Step 9:
The number 407 fits into 700 1 times, leaving a remainder of 293.
Record the quotient 1 as the next digit in the result. 
Result so far: 239880.1
If we subtract 407 from 700, we get 293.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2930, and continue the process.

Step 10:
If we divide 2930 by 407, we get 7 and a remainder of 81.
Use 7 as the next digit of our solution. 
Result so far: 239880.17
If we take 2849 away from 2930, we end up with 81.
Since there are no more digits in the dividend, we add a zero to the remainder making it 810, and continue the process.

On to step 11:
When dividing 810 by 407, we get 1 with a remainder of 403.
The number 1 becomes the next digit in our result. 
Result so far: 239880.171
Subtract 407 from 810 to get 403.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4030, and continue the process.

On to step 12:
When dividing 4030 by 407, we get 9 with a remainder of 367.
Use 9 as the next digit of our solution. 
Result so far: 239880.1719
If we subtract 3663 from 4030, we get 367.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3670, and continue the process.

Moving on to step 13:
407 goes into 3670 9 times with a remainder of 7.
Record the quotient 9 as the next digit in the result. 
Result so far: 239880.17199
If we subtract 3663 from 3670, we get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Our division results in 239880.17199 with a remaining 7e-06.