677326 ÷ 97 
We want to figure out the number of times 677326 can be divided by 97.

Let's proceed to step 1:
6 divided by 97 is 0 with a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Bring next digit (7) of the dividend behind the 6 and repeat the process: 67 / 97

Step 2:
67 divided by 97 is 0 with a remainder of 67.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 67 after subtracting 0 from 67.
Fetch the next digit (7) from the dividend, attach it to 67 and continue: 677 / 97

Step 3:
97 can be fit into 677 6 times, resulting in a remainder of 95.
Use 6 as the next digit of our solution. 
Result so far: 6.0
The remainder is 95 after subtracting 582 from 677.
Grab the next digit (3) from the dividend, add it to 95, then carry on: 953 / 97

Moving on to step 4:
97 goes into 953 9 times with a remainder of 80.
Use 9 as the next digit of our solution. 
Result so far: 69.0
Subtract 873 from 953 to get 80.
Take the next digit (2) from the dividend and append it to 80, then repeat: 802 / 97

Step 5:
802 divided by 97 is 8 with a remainder of 26.
The number 8 becomes the next digit in our result. 
Result so far: 698.0
Deduct 776 from 802 and we're left with 26.
Take the next digit (6) from the dividend and append it to 26, then repeat: 266 / 97

Moving on to step 6:
266 divided by 97 is 2 with a remainder of 72.
Record the quotient 2 as the next digit in the result. 
Result so far: 6982.0
Subtracting 194 from 266 leaves us with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Step 7:
The number 97 fits into 720 7 times, leaving a remainder of 41.
Write down 7 as next digit of the result. 
Result so far: 6982.7
The remainder is 41 after subtracting 679 from 720.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Advancing to step 8:
The number 97 fits into 410 4 times, leaving a remainder of 22.
The next digit of our result is 4. 
Result so far: 6982.74
Subtract 388 from 410 to get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Let's proceed to step 9:
97 can be fit into 220 2 times, resulting in a remainder of 26.
The number 2 becomes the next digit in our result. 
Result so far: 6982.742
The remainder is 26 after subtracting 194 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Advancing to step 10:
When dividing 260 by 97, we get 2 with a remainder of 66.
The next digit of our result is 2. 
Result so far: 6982.7422
The remainder is 66 after subtracting 194 from 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

The quotient of the division is 6982.7422, and the remainder is 0.00066.