We divide 97661396 by 249
We want to figure out the number of times 97661396 can be divided by 249.

Step 1:
249 can be fit into 9 0 times, resulting in a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Include the next digit (7) from the dividend after 9, then repeat: 97 / 249

Moving on to step 2:
249 can be fit into 97 0 times, resulting in a remainder of 97.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 97, we end up with 97.
Include the next digit (6) from the dividend after 97, then repeat: 976 / 249

On to step 3:
When dividing 976 by 249, we get 3 with a remainder of 229.
The next digit of our result is 3. 
Result so far: 3.0
If we subtract 747 from 976, we get 229.
Bring next digit (6) of the dividend behind the 229 and repeat the process: 2296 / 249

Let's proceed to step 4:
If we divide 2296 by 249, we get 9 and a remainder of 55.
Use 9 as the next digit of our solution. 
Result so far: 39.0
The remainder is 55 after subtracting 2241 from 2296.
Append the next digit (1) from the dividend to 55 and continue with: 551 / 249

Let's proceed to step 5:
249 can be fit into 551 2 times, resulting in a remainder of 53.
Record the quotient 2 as the next digit in the result. 
Result so far: 392.0
Subtracting 498 from 551 leaves us with 53.
Bring next digit (3) of the dividend behind the 53 and repeat the process: 533 / 249

Step 6:
When dividing 533 by 249, we get 2 with a remainder of 35.
Use 2 as the next digit of our solution. 
Result so far: 3922.0
Deduct 498 from 533 and we're left with 35.
Bring next digit (9) of the dividend behind the 35 and repeat the process: 359 / 249

Moving on to step 7:
When dividing 359 by 249, we get 1 with a remainder of 110.
The next digit of our result is 1. 
Result so far: 39221.0
Subtract 249 from 359 to get 110.
Take the next digit (6) from the dividend and append it to 110, then repeat: 1106 / 249

Going ahead to step 8:
1106 divided by 249 is 4 with a remainder of 110.
The number 4 becomes the next digit in our result. 
Result so far: 392214.0
The remainder is 110 after subtracting 996 from 1106.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

Going ahead to step 9:
249 goes into 1100 4 times with a remainder of 104.
Use 4 as the next digit of our solution. 
Result so far: 392214.4
If we subtract 996 from 1100, we get 104.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1040, and continue the process.

Advancing to step 10:
1040 divided by 249 is 4 with a remainder of 44.
Record the quotient 4 as the next digit in the result. 
Result so far: 392214.44
The remainder is 44 after subtracting 996 from 1040.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

After the division, we end up with 392214.44 and a remainder of 0.044.