We look at the division of 97473900 by 323 
We're looking to find how many times 323 goes into 97473900.

Let's proceed to step 1:
When dividing 9 by 323, we get 0 with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Fetch the next digit (7) from the dividend, attach it to 9 and continue: 97 / 323

On to step 2:
323 can be fit into 97 0 times, resulting in a remainder of 97.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 97, we end up with 97.
Fetch the next digit (4) from the dividend, attach it to 97 and continue: 974 / 323

On to step 3:
323 goes into 974 3 times with a remainder of 5.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Subtracting 969 from 974 leaves us with 5.
Append the next digit (7) from the dividend to 5 and continue with: 57 / 323

Let's proceed to step 4:
The number 323 fits into 57 0 times, leaving a remainder of 57.
Use 0 as the next digit of our solution. 
Result so far: 30.0
Deduct 0 from 57 and we're left with 57.
Include the next digit (3) from the dividend after 57, then repeat: 573 / 323

Let's proceed to step 5:
323 can be fit into 573 1 times, resulting in a remainder of 250.
Record the quotient 1 as the next digit in the result. 
Result so far: 301.0
Subtracting 323 from 573 leaves us with 250.
Include the next digit (9) from the dividend after 250, then repeat: 2509 / 323

Let's proceed to step 6:
323 can be fit into 2509 7 times, resulting in a remainder of 248.
Record the quotient 7 as the next digit in the result. 
Result so far: 3017.0
If we subtract 2261 from 2509, we get 248.
Fetch the next digit (0) from the dividend, attach it to 248 and continue: 2480 / 323

Going ahead to step 7:
323 can be fit into 2480 7 times, resulting in a remainder of 219.
Use 7 as the next digit of our solution. 
Result so far: 30177.0
Subtract 2261 from 2480 to get 219.
Include the next digit (0) from the dividend after 219, then repeat: 2190 / 323

Moving on to step 8:
If we divide 2190 by 323, we get 6 and a remainder of 252.
Use 6 as the next digit of our solution. 
Result so far: 301776.0
Subtract 1938 from 2190 to get 252.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2520, and continue the process.

On to step 9:
323 goes into 2520 7 times with a remainder of 259.
Record the quotient 7 as the next digit in the result. 
Result so far: 301776.7
The remainder is 259 after subtracting 2261 from 2520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2590, and continue the process.

Moving on to step 10:
When dividing 2590 by 323, we get 8 with a remainder of 6.
The next digit of our result is 8. 
Result so far: 301776.78
Subtract 2584 from 2590 to get 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:
60 divided by 323 is 0 with a remainder of 60.
Put 0 as the next digit of the answer. 
Result so far: 301776.78
Deduct 0 from 60 and we're left 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:
The number 323 fits into 600 1 times, leaving a remainder of 277.
Put 1 as the next digit of the answer. 
Result so far: 301776.7801
If we take 323 away from 600, we end up with 277.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2770, and continue the process.

On to step 13:
323 goes into 2770 8 times with a remainder of 186.
Write down 8 as next digit of the result. 
Result so far: 301776.78018
The remainder is 186 after subtracting 2584 from 2770.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1860, and continue the process.

On to step 14:
323 goes into 1860 5 times with a remainder of 245.
Write down 5 as next digit of the result. 
Result so far: 301776.780185
The remainder is 245 after subtracting 1615 from 1860.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2450, and continue the process.

Step 15:
323 goes into 2450 7 times with a remainder of 189.
Put 7 as the next digit of the answer. 
Result so far: 301776.7801857
The remainder is 189 after subtracting 2261 from 2450.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1890, and continue the process.

Going ahead to step 16:
323 goes into 1890 5 times with a remainder of 275.
Record the quotient 5 as the next digit in the result. 
Result so far: 301776.78018575
Subtract 1615 from 1890 to get 275.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2750, and continue the process.

In conclusion, the division gives 301776.78018575 with a balance of 2.75e-07.