Let's divide 97214354 by 799
We want to divide 97214354 by 799.

Step 1:
When dividing 9 by 799, we get 0 with a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Take the next digit (7) from the dividend and append it to 9, then repeat: 97 / 799

Moving on to step 2:
97 divided by 799 is 0 with a remainder of 97.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 97 to get 97.
Bring next digit (2) of the dividend behind the 97 and repeat the process: 972 / 799

Advancing to step 3:
The number 799 fits into 972 1 times, leaving a remainder of 173.
Write down 1 as next digit of the result. 
Result so far: 1.0
Deduct 799 from 972 and we're left with 173.
Grab the next digit (1) from the dividend, add it to 173, then carry on: 1731 / 799

Moving on to step 4:
799 can be fit into 1731 2 times, resulting in a remainder of 133.
Put 2 as the next digit of the answer. 
Result so far: 12.0
The remainder is 133 after subtracting 1598 from 1731.
Include the next digit (4) from the dividend after 133, then repeat: 1334 / 799

Going ahead to step 5:
799 can be fit into 1334 1 times, resulting in a remainder of 535.
Use 1 as the next digit of our solution. 
Result so far: 121.0
The remainder is 535 after subtracting 799 from 1334.
Grab the next digit (3) from the dividend, add it to 535, then carry on: 5353 / 799

Moving on to step 6:
The number 799 fits into 5353 6 times, leaving a remainder of 559.
Record the quotient 6 as the next digit in the result. 
Result so far: 1216.0
The remainder is 559 after subtracting 4794 from 5353.
Fetch the next digit (5) from the dividend, attach it to 559 and continue: 5595 / 799

Advancing to step 7:
If we divide 5595 by 799, we get 7 and a remainder of 2.
Write down 7 as next digit of the result. 
Result so far: 12167.0
Deduct 5593 from 5595 and we're left with 2.
Append the next digit (4) from the dividend to 2 and continue with: 24 / 799

On to step 8:
The number 799 fits into 24 0 times, leaving a remainder of 24.
Record the quotient 0 as the next digit in the result. 
Result so far: 121670.0
If we take 0 away from 24, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Going ahead to step 9:
The number 799 fits into 240 0 times, leaving a remainder of 240.
The next digit of our result is 0. 
Result so far: 121670.0
If we subtract 0 from 240, we get 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

Advancing to step 10:
The number 799 fits into 2400 3 times, leaving a remainder of 3.
The next digit of our result is 3. 
Result so far: 121670.03
Deduct 2397 from 2400 and we're left with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Step 11:
When dividing 30 by 799, we get 0 with a remainder of 30.
Record the quotient 0 as the next digit in the result. 
Result so far: 121670.03
The remainder is 30 after subtracting 0 from 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 12:
300 divided by 799 is 0 with a remainder of 300.
Use 0 as the next digit of our solution. 
Result so far: 121670.03
If we subtract 0 from 300, we get 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

In conclusion, the division gives 121670.03 with a balance of 0.003.