243697 ÷ 97 
We're looking to find how many times 97 goes into 243697.

Step 1:
2 divided by 97 is 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Fetch the next digit (4) from the dividend, attach it to 2 and continue: 24 / 97

Step 2:
97 goes into 24 0 times with a remainder of 24.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 24 leaves us with 24.
Include the next digit (3) from the dividend after 24, then repeat: 243 / 97

On to step 3:
If we divide 243 by 97, we get 2 and a remainder of 49.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Deduct 194 from 243 and we're left with 49.
Take the next digit (6) from the dividend and append it to 49, then repeat: 496 / 97

Let's proceed to step 4:
If we divide 496 by 97, we get 5 and a remainder of 11.
The next digit of our result is 5. 
Result so far: 25.0
If we subtract 485 from 496, we get 11.
Take the next digit (9) from the dividend and append it to 11, then repeat: 119 / 97

Going ahead to step 5:
119 divided by 97 is 1 with a remainder of 22.
Record the quotient 1 as the next digit in the result. 
Result so far: 251.0
Subtracting 97 from 119 leaves us with 22.
Fetch the next digit (7) from the dividend, attach it to 22 and continue: 227 / 97

On to step 6:
When dividing 227 by 97, we get 2 with a remainder of 33.
The number 2 becomes the next digit in our result. 
Result so far: 2512.0
If we take 194 away from 227, we end up with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Step 7:
When dividing 330 by 97, we get 3 with a remainder of 39.
The next digit of our result is 3. 
Result so far: 2512.3
Subtract 291 from 330 to get 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Advancing to step 8:
If we divide 390 by 97, we get 4 and a remainder of 2.
Write down 4 as next digit of the result. 
Result so far: 2512.34
If we take 388 away from 390, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Let's proceed to step 9:
97 goes into 20 0 times with a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 2512.34
Deduct 0 from 20 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 10:
200 divided by 97 is 2 with a remainder of 6.
The next digit of our result is 2. 
Result so far: 2512.3402
Subtracting 194 from 200 leaves us with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Going ahead to step 11:
97 goes into 60 0 times with a remainder of 60.
The number 0 becomes the next digit in our result. 
Result so far: 2512.3402
Subtracting 0 from 60 leaves us with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Step 12:
When dividing 600 by 97, we get 6 with a remainder of 18.
Put 6 as the next digit of the answer. 
Result so far: 2512.340206
Deduct 582 from 600 and we're left with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Step 13:
97 can be fit into 180 1 times, resulting in a remainder of 83.
Put 1 as the next digit of the answer. 
Result so far: 2512.3402061
Deduct 97 from 180 and we're left with 83.
Since there are no more digits in the dividend, we add a zero to the remainder making it 830, and continue the process.

Advancing to step 14:
If we divide 830 by 97, we get 8 and a remainder of 54.
Write down 8 as next digit of the result. 
Result so far: 2512.34020618
Deduct 776 from 830 and we're left with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

After the division, we end up with 2512.34020618 and a remainder of 5.4e-08.