We divide 310728 by 97
We want to figure out the number of times 310728 can be divided by 97.

Step 1:
3 divided by 97 is 0 with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 97

Going ahead to step 2:
If we divide 31 by 97, we get 0 and a remainder of 31.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 31 to get 31.
Bring next digit (0) of the dividend behind the 31 and repeat the process: 310 / 97

Step 3:
97 goes into 310 3 times with a remainder of 19.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Deduct 291 from 310 and we're left with 19.
Bring next digit (7) of the dividend behind the 19 and repeat the process: 197 / 97

Going ahead to step 4:
When dividing 197 by 97, we get 2 with a remainder of 3.
Record the quotient 2 as the next digit in the result. 
Result so far: 32.0
If we take 194 away from 197, we end up with 3.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 97

Moving on to step 5:
When dividing 32 by 97, we get 0 with a remainder of 32.
Put 0 as the next digit of the answer. 
Result so far: 320.0
Deduct 0 from 32 and we're left with 32.
Append the next digit (8) from the dividend to 32 and continue with: 328 / 97

Moving on to step 6:
When dividing 328 by 97, we get 3 with a remainder of 37.
The next digit of our result is 3. 
Result so far: 3203.0
If we take 291 away from 328, we end up with 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Advancing to step 7:
370 divided by 97 is 3 with a remainder of 79.
Record the quotient 3 as the next digit in the result. 
Result so far: 3203.3
If we take 291 away from 370, we end up with 79.
Since there are no more digits in the dividend, we add a zero to the remainder making it 790, and continue the process.

On to step 8:
97 can be fit into 790 8 times, resulting in a remainder of 14.
The next digit of our result is 8. 
Result so far: 3203.38
Subtract 776 from 790 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 9:
When dividing 140 by 97, we get 1 with a remainder of 43.
Put 1 as the next digit of the answer. 
Result so far: 3203.381
The remainder is 43 after subtracting 97 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Moving on to step 10:
When dividing 430 by 97, we get 4 with a remainder of 42.
Put 4 as the next digit of the answer. 
Result so far: 3203.3814
The remainder is 42 after subtracting 388 from 430.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Going ahead to step 11:
97 can be fit into 420 4 times, resulting in a remainder of 32.
Put 4 as the next digit of the answer. 
Result so far: 3203.38144
If we take 388 away from 420, we end up with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Our division results in 3203.38144 with a remaining 3.2e-05.