We're dividing 97354427 by 196 
We want to divide 97354427 by 196.

On to step 1:
196 goes into 9 0 times with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Include the next digit (7) from the dividend after 9, then repeat: 97 / 196

On to step 2:
When dividing 97 by 196, we get 0 with a remainder of 97.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 97 after subtracting 0 from 97.
Append the next digit (3) from the dividend to 97 and continue with: 973 / 196

Moving on to step 3:
973 divided by 196 is 4 with a remainder of 189.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Deduct 784 from 973 and we're left with 189.
Grab the next digit (5) from the dividend, add it to 189, then carry on: 1895 / 196

Moving on to step 4:
196 goes into 1895 9 times with a remainder of 131.
The next digit of our result is 9. 
Result so far: 49.0
If we take 1764 away from 1895, we end up with 131.
Append the next digit (4) from the dividend to 131 and continue with: 1314 / 196

Moving on to step 5:
The number 196 fits into 1314 6 times, leaving a remainder of 138.
The number 6 becomes the next digit in our result. 
Result so far: 496.0
The remainder is 138 after subtracting 1176 from 1314.
Append the next digit (4) from the dividend to 138 and continue with: 1384 / 196

Let's proceed to step 6:
The number 196 fits into 1384 7 times, leaving a remainder of 12.
The next digit of our result is 7. 
Result so far: 4967.0
Subtracting 1372 from 1384 leaves us with 12.
Fetch the next digit (2) from the dividend, attach it to 12 and continue: 122 / 196

Let's proceed to step 7:
If we divide 122 by 196, we get 0 and a remainder of 122.
Record the quotient 0 as the next digit in the result. 
Result so far: 49670.0
If we take 0 away from 122, we end up with 122.
Fetch the next digit (7) from the dividend, attach it to 122 and continue: 1227 / 196

Going ahead to step 8:
196 can be fit into 1227 6 times, resulting in a remainder of 51.
The next digit of our result is 6. 
Result so far: 496706.0
Subtracting 1176 from 1227 leaves us with 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Let's proceed to step 9:
When dividing 510 by 196, we get 2 with a remainder of 118.
The next digit of our result is 2. 
Result so far: 496706.2
Subtract 392 from 510 to get 118.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1180, and continue the process.

Step 10:
196 can be fit into 1180 6 times, resulting in a remainder of 4.
Write down 6 as next digit of the result. 
Result so far: 496706.26
If we subtract 1176 from 1180, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 11:
The number 196 fits into 40 0 times, leaving a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 496706.26
Subtract 0 from 40 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 12:
196 goes into 400 2 times with a remainder of 8.
Use 2 as the next digit of our solution. 
Result so far: 496706.2602
Deduct 392 from 400 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 13:
If we divide 80 by 196, we get 0 and a remainder of 80.
The number 0 becomes the next digit in our result. 
Result so far: 496706.2602
If we take 0 away from 80, we end up with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Let's proceed to step 14:
196 goes into 800 4 times with a remainder of 16.
Write down 4 as next digit of the result. 
Result so far: 496706.260204
The remainder is 16 after subtracting 784 from 800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 15:
196 goes into 160 0 times with a remainder of 160.
The next digit of our result is 0. 
Result so far: 496706.260204
If we take 0 away from 160, we end up with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Advancing to step 16:
196 can be fit into 1600 8 times, resulting in a remainder of 32.
Put 8 as the next digit of the answer. 
Result so far: 496706.26020408
The remainder is 32 after subtracting 1568 from 1600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

In conclusion, the division gives 496706.26020408 with a balance of 3.2e-08.