Let's divide 67821 by 97
We want to figure out the number of times 67821 can be divided by 97.

Moving on to step 1:
When dividing 6 by 97, we get 0 with a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Append the next digit (7) from the dividend to 6 and continue with: 67 / 97

Going ahead to step 2:
The number 97 fits into 67 0 times, leaving a remainder of 67.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 67 and we're left with 67.
Include the next digit (8) from the dividend after 67, then repeat: 678 / 97

Going ahead to step 3:
678 divided by 97 is 6 with a remainder of 96.
Put 6 as the next digit of the answer. 
Result so far: 6.0
If we take 582 away from 678, we end up with 96.
Take the next digit (2) from the dividend and append it to 96, then repeat: 962 / 97

Step 4:
The number 97 fits into 962 9 times, leaving a remainder of 89.
The next digit of our result is 9. 
Result so far: 69.0
Deduct 873 from 962 and we're left with 89.
Grab the next digit (1) from the dividend, add it to 89, then carry on: 891 / 97

Let's proceed to step 5:
The number 97 fits into 891 9 times, leaving a remainder of 18.
Write down 9 as next digit of the result. 
Result so far: 699.0
Subtract 873 from 891 to get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

On to step 6:
180 divided by 97 is 1 with a remainder of 83.
Put 1 as the next digit of the answer. 
Result so far: 699.1
The remainder is 83 after subtracting 97 from 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 830, and continue the process.

Moving on to step 7:
If we divide 830 by 97, we get 8 and a remainder of 54.
The number 8 becomes the next digit in our result. 
Result so far: 699.18
If we subtract 776 from 830, we get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Step 8:
The number 97 fits into 540 5 times, leaving a remainder of 55.
The number 5 becomes the next digit in our result. 
Result so far: 699.185
If we take 485 away from 540, we end up with 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Moving on to step 9:
When dividing 550 by 97, we get 5 with a remainder of 65.
The next digit of our result is 5. 
Result so far: 699.1855
Subtracting 485 from 550 leaves us with 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

The final result is 699.1855 with a remainder of 0.00065.