We look at the division of 927130 by 97 
We want to figure out the number of times 927130 can be divided by 97.

Step 1:
9 divided by 97 is 0 with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Bring next digit (2) of the dividend behind the 9 and repeat the process: 92 / 97

Advancing to step 2:
If we divide 92 by 97, we get 0 and a remainder of 92.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 92 and we're left with 92.
Fetch the next digit (7) from the dividend, attach it to 92 and continue: 927 / 97

Step 3:
97 goes into 927 9 times with a remainder of 54.
Put 9 as the next digit of the answer. 
Result so far: 9.0
Subtract 873 from 927 to get 54.
Grab the next digit (1) from the dividend, add it to 54, then carry on: 541 / 97

Advancing to step 4:
97 can be fit into 541 5 times, resulting in a remainder of 56.
Use 5 as the next digit of our solution. 
Result so far: 95.0
The remainder is 56 after subtracting 485 from 541.
Append the next digit (3) from the dividend to 56 and continue with: 563 / 97

Step 5:
The number 97 fits into 563 5 times, leaving a remainder of 78.
Record the quotient 5 as the next digit in the result. 
Result so far: 955.0
If we take 485 away from 563, we end up with 78.
Fetch the next digit (0) from the dividend, attach it to 78 and continue: 780 / 97

Step 6:
780 divided by 97 is 8 with a remainder of 4.
The number 8 becomes the next digit in our result. 
Result so far: 9558.0
The remainder is 4 after subtracting 776 from 780.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 7:
When dividing 40 by 97, we get 0 with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 9558.0
The remainder is 40 after subtracting 0 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 8:
If we divide 400 by 97, we get 4 and a remainder of 12.
Put 4 as the next digit of the answer. 
Result so far: 9558.04
Subtract 388 from 400 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 9:
97 can be fit into 120 1 times, resulting in a remainder of 23.
Use 1 as the next digit of our solution. 
Result so far: 9558.041
Subtract 97 from 120 to get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Advancing to step 10:
When dividing 230 by 97, we get 2 with a remainder of 36.
Write down 2 as next digit of the result. 
Result so far: 9558.0412
Subtracting 194 from 230 leaves us with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 11:
97 can be fit into 360 3 times, resulting in a remainder of 69.
Record the quotient 3 as the next digit in the result. 
Result so far: 9558.04123
If we take 291 away from 360, we end up with 69.
Since there are no more digits in the dividend, we add a zero to the remainder making it 690, and continue the process.

Going ahead to step 12:
When dividing 690 by 97, we get 7 with a remainder of 11.
Write down 7 as next digit of the result. 
Result so far: 9558.041237
Subtract 679 from 690 to get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Moving on to step 13:
97 can be fit into 110 1 times, resulting in a remainder of 13.
The number 1 becomes the next digit in our result. 
Result so far: 9558.0412371
Subtracting 97 from 110 leaves us with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Going ahead to step 14:
If we divide 130 by 97, we get 1 and a remainder of 33.
Use 1 as the next digit of our solution. 
Result so far: 9558.04123711
If we take 97 away from 130, 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.

The final result is 9558.04123711 with a remainder of 3.3e-08.