We're dividing 102438 by 97 
We want to figure out the number of times 102438 can be divided by 97.

Advancing to step 1:
1 divided by 97 is 0 with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Append the next digit (0) from the dividend to 1 and continue with: 10 / 97

Step 2:
The number 97 fits into 10 0 times, leaving a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 10 to get 10.
Include the next digit (2) from the dividend after 10, then repeat: 102 / 97

On to step 3:
102 divided by 97 is 1 with a remainder of 5.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 97 from 102 to get 5.
Grab the next digit (4) from the dividend, add it to 5, then carry on: 54 / 97

On to step 4:
97 can be fit into 54 0 times, resulting in a remainder of 54.
Record the quotient 0 as the next digit in the result. 
Result so far: 10.0
Subtracting 0 from 54 leaves us with 54.
Include the next digit (3) from the dividend after 54, then repeat: 543 / 97

Moving on to step 5:
If we divide 543 by 97, we get 5 and a remainder of 58.
Write down 5 as next digit of the result. 
Result so far: 105.0
The remainder is 58 after subtracting 485 from 543.
Fetch the next digit (8) from the dividend, attach it to 58 and continue: 588 / 97

Moving on to step 6:
97 goes into 588 6 times with a remainder of 6.
The number 6 becomes the next digit in our result. 
Result so far: 1056.0
If we take 582 away from 588, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Advancing to step 7:
60 divided by 97 is 0 with a remainder of 60.
Write down 0 as next digit of the result. 
Result so far: 1056.0
Subtracting 0 from 60 leaves us with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Moving on to step 8:
600 divided by 97 is 6 with a remainder of 18.
Record the quotient 6 as the next digit in the result. 
Result so far: 1056.06
If we subtract 582 from 600, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Let's proceed to step 9:
When dividing 180 by 97, we get 1 with a remainder of 83.
The number 1 becomes the next digit in our result. 
Result so far: 1056.061
If we take 97 away from 180, we end up with 83.
Since there are no more digits in the dividend, we add a zero to the remainder making it 830, and continue the process.

Let's proceed to step 10:
When dividing 830 by 97, we get 8 with a remainder of 54.
Use 8 as the next digit of our solution. 
Result so far: 1056.0618
Subtract 776 from 830 to get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Moving on to step 11:
The number 97 fits into 540 5 times, leaving a remainder of 55.
Write down 5 as next digit of the result. 
Result so far: 1056.06185
If we subtract 485 from 540, we get 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Step 12:
97 can be fit into 550 5 times, resulting in a remainder of 65.
Write down 5 as next digit of the result. 
Result so far: 1056.061855
Subtracting 485 from 550 leaves us with 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

After the division, we end up with 1056.061855 and a remainder of 6.5e-06.