97460311 ÷ 713 
We want to figure out the number of times 97460311 can be divided by 713.

Step 1:
When dividing 9 by 713, we get 0 with a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Append the next digit (7) from the dividend to 9 and continue with: 97 / 713

Advancing to step 2:
713 goes into 97 0 times with a remainder of 97.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 97 leaves us with 97.
Append the next digit (4) from the dividend to 97 and continue with: 974 / 713

Step 3:
If we divide 974 by 713, we get 1 and a remainder of 261.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtracting 713 from 974 leaves us with 261.
Include the next digit (6) from the dividend after 261, then repeat: 2616 / 713

Let's proceed to step 4:
When dividing 2616 by 713, we get 3 with a remainder of 477.
Put 3 as the next digit of the answer. 
Result so far: 13.0
Deduct 2139 from 2616 and we're left with 477.
Grab the next digit (0) from the dividend, add it to 477, then carry on: 4770 / 713

On to step 5:
If we divide 4770 by 713, we get 6 and a remainder of 492.
Write down 6 as next digit of the result. 
Result so far: 136.0
If we subtract 4278 from 4770, we get 492.
Include the next digit (3) from the dividend after 492, then repeat: 4923 / 713

Let's proceed to step 6:
713 goes into 4923 6 times with a remainder of 645.
The number 6 becomes the next digit in our result. 
Result so far: 1366.0
Deduct 4278 from 4923 and we're left with 645.
Grab the next digit (1) from the dividend, add it to 645, then carry on: 6451 / 713

Step 7:
6451 divided by 713 is 9 with a remainder of 34.
Write down 9 as next digit of the result. 
Result so far: 13669.0
Deduct 6417 from 6451 and we're left with 34.
Include the next digit (1) from the dividend after 34, then repeat: 341 / 713

Let's proceed to step 8:
If we divide 341 by 713, we get 0 and a remainder of 341.
Record the quotient 0 as the next digit in the result. 
Result so far: 136690.0
Subtract 0 from 341 to get 341.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3410, and continue the process.

On to step 9:
3410 divided by 713 is 4 with a remainder of 558.
Put 4 as the next digit of the answer. 
Result so far: 136690.4
If we subtract 2852 from 3410, we get 558.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5580, and continue the process.

Going ahead to step 10:
The number 713 fits into 5580 7 times, leaving a remainder of 589.
Use 7 as the next digit of our solution. 
Result so far: 136690.47
Subtract 4991 from 5580 to get 589.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5890, and continue the process.

Moving on to step 11:
If we divide 5890 by 713, we get 8 and a remainder of 186.
Record the quotient 8 as the next digit in the result. 
Result so far: 136690.478
Subtracting 5704 from 5890 leaves us with 186.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1860, and continue the process.

Moving on to step 12:
713 can be fit into 1860 2 times, resulting in a remainder of 434.
Record the quotient 2 as the next digit in the result. 
Result so far: 136690.4782
Subtract 1426 from 1860 to get 434.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4340, and continue the process.

Advancing to step 13:
The number 713 fits into 4340 6 times, leaving a remainder of 62.
The number 6 becomes the next digit in our result. 
Result so far: 136690.47826
Subtracting 4278 from 4340 leaves us with 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Advancing to step 14:
If we divide 620 by 713, we get 0 and a remainder of 620.
Use 0 as the next digit of our solution. 
Result so far: 136690.47826
If we take 0 away from 620, we end up with 620.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6200, and continue the process.

Advancing to step 15:
713 goes into 6200 8 times with a remainder of 496.
The next digit of our result is 8. 
Result so far: 136690.4782608
Subtracting 5704 from 6200 leaves us with 496.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4960, and continue the process.

Going ahead to step 16:
713 can be fit into 4960 6 times, resulting in a remainder of 682.
Write down 6 as next digit of the result. 
Result so far: 136690.47826086
Subtract 4278 from 4960 to get 682.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6820, and continue the process.

The final outcome is 136690.47826086, with a leftover of 6.82e-07.