We're dividing 97173303 by 139 
We're looking to find how many times 139 goes into 97173303.

On to step 1:
9 divided by 139 is 0 with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Append the next digit (7) from the dividend to 9 and continue with: 97 / 139

On to step 2:
The number 139 fits into 97 0 times, leaving a remainder of 97.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 97 and we're left with 97.
Append the next digit (1) from the dividend to 97 and continue with: 971 / 139

On to step 3:
139 can be fit into 971 6 times, resulting in a remainder of 137.
The next digit of our result is 6. 
Result so far: 6.0
Deduct 834 from 971 and we're left with 137.
Take the next digit (7) from the dividend and append it to 137, then repeat: 1377 / 139

On to step 4:
1377 divided by 139 is 9 with a remainder of 126.
The number 9 becomes the next digit in our result. 
Result so far: 69.0
Deduct 1251 from 1377 and we're left with 126.
Append the next digit (3) from the dividend to 126 and continue with: 1263 / 139

Step 5:
When dividing 1263 by 139, we get 9 with a remainder of 12.
The number 9 becomes the next digit in our result. 
Result so far: 699.0
Subtract 1251 from 1263 to get 12.
Bring next digit (3) of the dividend behind the 12 and repeat the process: 123 / 139

Moving on to step 6:
The number 139 fits into 123 0 times, leaving a remainder of 123.
The number 0 becomes the next digit in our result. 
Result so far: 6990.0
Subtract 0 from 123 to get 123.
Fetch the next digit (0) from the dividend, attach it to 123 and continue: 1230 / 139

Going ahead to step 7:
1230 divided by 139 is 8 with a remainder of 118.
Use 8 as the next digit of our solution. 
Result so far: 69908.0
Deduct 1112 from 1230 and we're left with 118.
Bring next digit (3) of the dividend behind the 118 and repeat the process: 1183 / 139

Moving on to step 8:
139 goes into 1183 8 times with a remainder of 71.
Put 8 as the next digit of the answer. 
Result so far: 699088.0
Subtracting 1112 from 1183 leaves us with 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

Step 9:
If we divide 710 by 139, we get 5 and a remainder of 15.
The number 5 becomes the next digit in our result. 
Result so far: 699088.5
Subtracting 695 from 710 leaves us with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Going ahead to step 10:
When dividing 150 by 139, we get 1 with a remainder of 11.
Use 1 as the next digit of our solution. 
Result so far: 699088.51
Deduct 139 from 150 and we're left with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

On to step 11:
When dividing 110 by 139, we get 0 with a remainder of 110.
Put 0 as the next digit of the answer. 
Result so far: 699088.51
Subtract 0 from 110 to get 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

Step 12:
139 can be fit into 1100 7 times, resulting in a remainder of 127.
Write down 7 as next digit of the result. 
Result so far: 699088.5107
Subtracting 973 from 1100 leaves us with 127.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1270, and continue the process.

Step 13:
139 goes into 1270 9 times with a remainder of 19.
The next digit of our result is 9. 
Result so far: 699088.51079
Deduct 1251 from 1270 and we're left with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Moving on to step 14:
If we divide 190 by 139, we get 1 and a remainder of 51.
Put 1 as the next digit of the answer. 
Result so far: 699088.510791
Deduct 139 from 190 and we're left with 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Going ahead to step 15:
139 goes into 510 3 times with a remainder of 93.
Record the quotient 3 as the next digit in the result. 
Result so far: 699088.5107913
Subtracting 417 from 510 leaves us with 93.
Since there are no more digits in the dividend, we add a zero to the remainder making it 930, and continue the process.

Let's proceed to step 16:
930 divided by 139 is 6 with a remainder of 96.
Record the quotient 6 as the next digit in the result. 
Result so far: 699088.51079136
If we take 834 away from 930, we end up with 96.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

In conclusion, the division gives 699088.51079136 with a balance of 9.6e-08.