We're dividing 97680000 by 738 
Let's see how many times 738 fits into 97680000.

Advancing to step 1:
If we divide 9 by 738, we get 0 and a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Fetch the next digit (7) from the dividend, attach it to 9 and continue: 97 / 738

Going ahead to step 2:
738 can be fit into 97 0 times, resulting in a remainder of 97.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 97 and we're left with 97.
Bring next digit (6) of the dividend behind the 97 and repeat the process: 976 / 738

Step 3:
738 can be fit into 976 1 times, resulting in a remainder of 238.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 738 away from 976, we end up with 238.
Append the next digit (8) from the dividend to 238 and continue with: 2388 / 738

On to step 4:
If we divide 2388 by 738, we get 3 and a remainder of 174.
Write down 3 as next digit of the result. 
Result so far: 13.0
Subtract 2214 from 2388 to get 174.
Take the next digit (0) from the dividend and append it to 174, then repeat: 1740 / 738

Moving on to step 5:
The number 738 fits into 1740 2 times, leaving a remainder of 264.
The next digit of our result is 2. 
Result so far: 132.0
If we take 1476 away from 1740, we end up with 264.
Take the next digit (0) from the dividend and append it to 264, then repeat: 2640 / 738

On to step 6:
The number 738 fits into 2640 3 times, leaving a remainder of 426.
Write down 3 as next digit of the result. 
Result so far: 1323.0
Deduct 2214 from 2640 and we're left with 426.
Fetch the next digit (0) from the dividend, attach it to 426 and continue: 4260 / 738

Going ahead to step 7:
If we divide 4260 by 738, we get 5 and a remainder of 570.
Use 5 as the next digit of our solution. 
Result so far: 13235.0
If we subtract 3690 from 4260, we get 570.
Grab the next digit (0) from the dividend, add it to 570, then carry on: 5700 / 738

Going ahead to step 8:
When dividing 5700 by 738, we get 7 with a remainder of 534.
The number 7 becomes the next digit in our result. 
Result so far: 132357.0
If we take 5166 away from 5700, we end up with 534.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5340, and continue the process.

On to step 9:
5340 divided by 738 is 7 with a remainder of 174.
The number 7 becomes the next digit in our result. 
Result so far: 132357.7
Subtracting 5166 from 5340 leaves us with 174.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1740, and continue the process.

Advancing to step 10:
738 can be fit into 1740 2 times, resulting in a remainder of 264.
Put 2 as the next digit of the answer. 
Result so far: 132357.72
Subtract 1476 from 1740 to get 264.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2640, and continue the process.

On to step 11:
The number 738 fits into 2640 3 times, leaving a remainder of 426.
The next digit of our result is 3. 
Result so far: 132357.723
Subtracting 2214 from 2640 leaves us with 426.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4260, and continue the process.

Step 12:
738 goes into 4260 5 times with a remainder of 570.
The number 5 becomes the next digit in our result. 
Result so far: 132357.7235
If we take 3690 away from 4260, we end up with 570.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5700, and continue the process.

Moving on to step 13:
738 goes into 5700 7 times with a remainder of 534.
Write down 7 as next digit of the result. 
Result so far: 132357.72357
Subtract 5166 from 5700 to get 534.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5340, and continue the process.

Advancing to step 14:
738 can be fit into 5340 7 times, resulting in a remainder of 174.
Put 7 as the next digit of the answer. 
Result so far: 132357.723577
Subtract 5166 from 5340 to get 174.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1740, and continue the process.

After the division, we end up with 132357.723577 and a remainder of 1.74e-05.