We look at the division of 97486454 by 260 
We want to figure out the number of times 97486454 can be divided by 260.

Going ahead to step 1:
260 can be fit into 9 0 times, resulting in a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Take the next digit (7) from the dividend and append it to 9, then repeat: 97 / 260

On to step 2:
97 divided by 260 is 0 with a remainder of 97.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 97 after subtracting 0 from 97.
Append the next digit (4) from the dividend to 97 and continue with: 974 / 260

Going ahead to step 3:
260 goes into 974 3 times with a remainder of 194.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtracting 780 from 974 leaves us with 194.
Grab the next digit (8) from the dividend, add it to 194, then carry on: 1948 / 260

Step 4:
The number 260 fits into 1948 7 times, leaving a remainder of 128.
Record the quotient 7 as the next digit in the result. 
Result so far: 37.0
Deduct 1820 from 1948 and we're left with 128.
Take the next digit (6) from the dividend and append it to 128, then repeat: 1286 / 260

Advancing to step 5:
When dividing 1286 by 260, we get 4 with a remainder of 246.
Write down 4 as next digit of the result. 
Result so far: 374.0
The remainder is 246 after subtracting 1040 from 1286.
Bring next digit (4) of the dividend behind the 246 and repeat the process: 2464 / 260

Let's proceed to step 6:
2464 divided by 260 is 9 with a remainder of 124.
Put 9 as the next digit of the answer. 
Result so far: 3749.0
Subtract 2340 from 2464 to get 124.
Take the next digit (5) from the dividend and append it to 124, then repeat: 1245 / 260

Going ahead to step 7:
1245 divided by 260 is 4 with a remainder of 205.
Record the quotient 4 as the next digit in the result. 
Result so far: 37494.0
Subtract 1040 from 1245 to get 205.
Append the next digit (4) from the dividend to 205 and continue with: 2054 / 260

Advancing to step 8:
The number 260 fits into 2054 7 times, leaving a remainder of 234.
Write down 7 as next digit of the result. 
Result so far: 374947.0
Subtract 1820 from 2054 to get 234.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2340, and continue the process.

Moving on to step 9:
260 can be fit into 2340 9 times, resulting in a remainder of 0.
Put 9 as the next digit of the answer. 
Result so far: 374947.9
Deduct 2340 from 2340 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 10:
260 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 374947.9
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 11:
If we divide 0 by 260, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 374947.9
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The quotient of the division is 374947.9, and the remainder is 0.0.