We're dividing 100747 by 97 
We want to figure out the number of times 100747 can be divided by 97.

Advancing to step 1:
The number 97 fits into 1 0 times, leaving a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Grab the next digit (0) from the dividend, add it to 1, then carry on: 10 / 97

On to step 2:
10 divided by 97 is 0 with a remainder of 10.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 10, we get 10.
Grab the next digit (0) from the dividend, add it to 10, then carry on: 100 / 97

Going ahead to step 3:
97 can be fit into 100 1 times, resulting in a remainder of 3.
The next digit of our result is 1. 
Result so far: 1.0
If we take 97 away from 100, we end up with 3.
Grab the next digit (7) from the dividend, add it to 3, then carry on: 37 / 97

Let's proceed to step 4:
37 divided by 97 is 0 with a remainder of 37.
Use 0 as the next digit of our solution. 
Result so far: 10.0
If we subtract 0 from 37, we get 37.
Take the next digit (4) from the dividend and append it to 37, then repeat: 374 / 97

Advancing to step 5:
97 goes into 374 3 times with a remainder of 83.
Write down 3 as next digit of the result. 
Result so far: 103.0
Subtract 291 from 374 to get 83.
Include the next digit (7) from the dividend after 83, then repeat: 837 / 97

Step 6:
837 divided by 97 is 8 with a remainder of 61.
Use 8 as the next digit of our solution. 
Result so far: 1038.0
If we take 776 away from 837, we end up with 61.
Since there are no more digits in the dividend, we add a zero to the remainder making it 610, and continue the process.

Step 7:
97 goes into 610 6 times with a remainder of 28.
The number 6 becomes the next digit in our result. 
Result so far: 1038.6
Deduct 582 from 610 and we're left with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

On to step 8:
When dividing 280 by 97, we get 2 with a remainder of 86.
The next digit of our result is 2. 
Result so far: 1038.62
Subtracting 194 from 280 leaves us with 86.
Since there are no more digits in the dividend, we add a zero to the remainder making it 860, and continue the process.

Step 9:
97 can be fit into 860 8 times, resulting in a remainder of 84.
Write down 8 as next digit of the result. 
Result so far: 1038.628
Deduct 776 from 860 and we're left with 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Step 10:
The number 97 fits into 840 8 times, leaving a remainder of 64.
Write down 8 as next digit of the result. 
Result so far: 1038.6288
Subtract 776 from 840 to get 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

After the division, we end up with 1038.6288 and a remainder of 0.00064.