We look at the division of 267406 by 97 
Our goal is to divide 267406 by 97.

Step 1:
2 divided by 97 is 0 with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Take the next digit (6) from the dividend and append it to 2, then repeat: 26 / 97

Let's proceed to step 2:
When dividing 26 by 97, we get 0 with a remainder of 26.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 26 after subtracting 0 from 26.
Include the next digit (7) from the dividend after 26, then repeat: 267 / 97

Going ahead to step 3:
When dividing 267 by 97, we get 2 with a remainder of 73.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we take 194 away from 267, we end up with 73.
Bring next digit (4) of the dividend behind the 73 and repeat the process: 734 / 97

Moving on to step 4:
734 divided by 97 is 7 with a remainder of 55.
The next digit of our result is 7. 
Result so far: 27.0
If we take 679 away from 734, we end up with 55.
Append the next digit (0) from the dividend to 55 and continue with: 550 / 97

On to step 5:
When dividing 550 by 97, we get 5 with a remainder of 65.
Record the quotient 5 as the next digit in the result. 
Result so far: 275.0
Subtract 485 from 550 to get 65.
Bring next digit (6) of the dividend behind the 65 and repeat the process: 656 / 97

Step 6:
97 can be fit into 656 6 times, resulting in a remainder of 74.
Record the quotient 6 as the next digit in the result. 
Result so far: 2756.0
If we take 582 away from 656, we end up with 74.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

Advancing to step 7:
97 goes into 740 7 times with a remainder of 61.
Write down 7 as next digit of the result. 
Result so far: 2756.7
The remainder is 61 after subtracting 679 from 740.
Since there are no more digits in the dividend, we add a zero to the remainder making it 610, and continue the process.

Going ahead to step 8:
If we divide 610 by 97, we get 6 and a remainder of 28.
Put 6 as the next digit of the answer. 
Result so far: 2756.76
Subtracting 582 from 610 leaves us 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 9:
If we divide 280 by 97, we get 2 and a remainder of 86.
Record the quotient 2 as the next digit in the result. 
Result so far: 2756.762
If we subtract 194 from 280, we get 86.
Since there are no more digits in the dividend, we add a zero to the remainder making it 860, and continue the process.

Moving on to step 10:
The number 97 fits into 860 8 times, leaving a remainder of 84.
Put 8 as the next digit of the answer. 
Result so far: 2756.7628
If we subtract 776 from 860, we get 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

On to step 11:
97 can be fit into 840 8 times, resulting in a remainder of 64.
Put 8 as the next digit of the answer. 
Result so far: 2756.76288
If we subtract 776 from 840, we 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.

In conclusion, the division gives 2756.76288 with a balance of 6.4e-05.