We divide 132327 by 97
We want to figure out the number of times 132327 can be divided by 97.

On 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
If we subtract 0 from 1, we get 1.
Append the next digit (3) from the dividend to 1 and continue with: 13 / 97

Step 2:
If we divide 13 by 97, we get 0 and a remainder of 13.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 13, we get 13.
Grab the next digit (2) from the dividend, add it to 13, then carry on: 132 / 97

On to step 3:
When dividing 132 by 97, we get 1 with a remainder of 35.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 97 from 132 to get 35.
Append the next digit (3) from the dividend to 35 and continue with: 353 / 97

Advancing to step 4:
353 divided by 97 is 3 with a remainder of 62.
Write down 3 as next digit of the result. 
Result so far: 13.0
The remainder is 62 after subtracting 291 from 353.
Append the next digit (2) from the dividend to 62 and continue with: 622 / 97

Moving on to step 5:
When dividing 622 by 97, we get 6 with a remainder of 40.
Record the quotient 6 as the next digit in the result. 
Result so far: 136.0
If we subtract 582 from 622, we get 40.
Fetch the next digit (7) from the dividend, attach it to 40 and continue: 407 / 97

Moving on to step 6:
The number 97 fits into 407 4 times, leaving a remainder of 19.
The next digit of our result is 4. 
Result so far: 1364.0
Subtract 388 from 407 to get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Going ahead to step 7:
The number 97 fits into 190 1 times, leaving a remainder of 93.
The number 1 becomes the next digit in our result. 
Result so far: 1364.1
If we take 97 away from 190, we end up 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 8:
930 divided by 97 is 9 with a remainder of 57.
Use 9 as the next digit of our solution. 
Result so far: 1364.19
Subtracting 873 from 930 leaves us with 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

Going ahead to step 9:
570 divided by 97 is 5 with a remainder of 85.
The next digit of our result is 5. 
Result so far: 1364.195
Deduct 485 from 570 and we're left with 85.
Since there are no more digits in the dividend, we add a zero to the remainder making it 850, and continue the process.

Going ahead to step 10:
97 goes into 850 8 times with a remainder of 74.
The next digit of our result is 8. 
Result so far: 1364.1958
The remainder is 74 after subtracting 776 from 850.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

Going ahead to step 11:
97 can be fit into 740 7 times, resulting in a remainder of 61.
Put 7 as the next digit of the answer. 
Result so far: 1364.19587
Subtracting 679 from 740 leaves us 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.

Advancing to step 12:
97 goes into 610 6 times with a remainder of 28.
Record the quotient 6 as the next digit in the result. 
Result so far: 1364.195876
The remainder is 28 after subtracting 582 from 610.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Let's proceed to step 13:
97 goes into 280 2 times with a remainder of 86.
The next digit of our result is 2. 
Result so far: 1364.1958762
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.

Step 14:
If we divide 860 by 97, we get 8 and a remainder of 84.
Record the quotient 8 as the next digit in the result. 
Result so far: 1364.19587628
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.

In conclusion, the division gives 1364.19587628 with a balance of 8.4e-08.