We look at the division of 263932 by 97 
We want to figure out the number of times 263932 can be divided by 97.

On to step 1:
2 divided by 97 is 0 with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Include the next digit (6) from the dividend after 2, then repeat: 26 / 97

Going ahead to step 2:
If we divide 26 by 97, we get 0 and a remainder of 26.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 26, we end up with 26.
Fetch the next digit (3) from the dividend, attach it to 26 and continue: 263 / 97

Step 3:
263 divided by 97 is 2 with a remainder of 69.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Deduct 194 from 263 and we're left with 69.
Fetch the next digit (9) from the dividend, attach it to 69 and continue: 699 / 97

Going ahead to step 4:
The number 97 fits into 699 7 times, leaving a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 27.0
If we take 679 away from 699, we end up with 20.
Fetch the next digit (3) from the dividend, attach it to 20 and continue: 203 / 97

Step 5:
The number 97 fits into 203 2 times, leaving a remainder of 9.
Use 2 as the next digit of our solution. 
Result so far: 272.0
Deduct 194 from 203 and we're left with 9.
Fetch the next digit (2) from the dividend, attach it to 9 and continue: 92 / 97

Let's proceed to step 6:
92 divided by 97 is 0 with a remainder of 92.
Write down 0 as next digit of the result. 
Result so far: 2720.0
Deduct 0 from 92 and we're left with 92.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

Let's proceed to step 7:
When dividing 920 by 97, we get 9 with a remainder of 47.
The next digit of our result is 9. 
Result so far: 2720.9
Subtract 873 from 920 to get 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

On to step 8:
97 can be fit into 470 4 times, resulting in a remainder of 82.
The number 4 becomes the next digit in our result. 
Result so far: 2720.94
If we subtract 388 from 470, we get 82.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

Let's proceed to step 9:
The number 97 fits into 820 8 times, leaving a remainder of 44.
The next digit of our result is 8. 
Result so far: 2720.948
If we subtract 776 from 820, we get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Let's proceed to step 10:
440 divided by 97 is 4 with a remainder of 52.
The number 4 becomes the next digit in our result. 
Result so far: 2720.9484
If we take 388 away from 440, we end up with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Moving on to step 11:
97 can be fit into 520 5 times, resulting in a remainder of 35.
The number 5 becomes the next digit in our result. 
Result so far: 2720.94845
Deduct 485 from 520 and we're left with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

On to step 12:
350 divided by 97 is 3 with a remainder of 59.
The next digit of our result is 3. 
Result so far: 2720.948453
Subtracting 291 from 350 leaves us with 59.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

Going ahead to step 13:
The number 97 fits into 590 6 times, leaving a remainder of 8.
The number 6 becomes the next digit in our result. 
Result so far: 2720.9484536
If we subtract 582 from 590, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 14:
97 can be fit into 80 0 times, resulting in a remainder of 80.
Record the quotient 0 as the next digit in the result. 
Result so far: 2720.9484536
Subtract 0 from 80 to get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

In conclusion, the division gives 2720.9484536 with a balance of 8e-08.