99523131 ÷ 197 
We want to figure out the number of times 99523131 can be divided by 197.

On to step 1:
When dividing 9 by 197, we get 0 with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Fetch the next digit (9) from the dividend, attach it to 9 and continue: 99 / 197

Let's proceed to step 2:
197 goes into 99 0 times with a remainder of 99.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 99, we get 99.
Take the next digit (5) from the dividend and append it to 99, then repeat: 995 / 197

Advancing to step 3:
The number 197 fits into 995 5 times, leaving a remainder of 10.
The next digit of our result is 5. 
Result so far: 5.0
Subtract 985 from 995 to get 10.
Include the next digit (2) from the dividend after 10, then repeat: 102 / 197

On to step 4:
197 can be fit into 102 0 times, resulting in a remainder of 102.
Record the quotient 0 as the next digit in the result. 
Result so far: 50.0
Deduct 0 from 102 and we're left with 102.
Grab the next digit (3) from the dividend, add it to 102, then carry on: 1023 / 197

Moving on to step 5:
197 goes into 1023 5 times with a remainder of 38.
Write down 5 as next digit of the result. 
Result so far: 505.0
The remainder is 38 after subtracting 985 from 1023.
Append the next digit (1) from the dividend to 38 and continue with: 381 / 197

Going ahead to step 6:
The number 197 fits into 381 1 times, leaving a remainder of 184.
The number 1 becomes the next digit in our result. 
Result so far: 5051.0
The remainder is 184 after subtracting 197 from 381.
Append the next digit (3) from the dividend to 184 and continue with: 1843 / 197

Let's proceed to step 7:
The number 197 fits into 1843 9 times, leaving a remainder of 70.
Put 9 as the next digit of the answer. 
Result so far: 50519.0
Subtracting 1773 from 1843 leaves us with 70.
Grab the next digit (1) from the dividend, add it to 70, then carry on: 701 / 197

Going ahead to step 8:
If we divide 701 by 197, we get 3 and a remainder of 110.
Use 3 as the next digit of our solution. 
Result so far: 505193.0
If we subtract 591 from 701, we 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 9:
The number 197 fits into 1100 5 times, leaving a remainder of 115.
Record the quotient 5 as the next digit in the result. 
Result so far: 505193.5
If we take 985 away from 1100, we end up with 115.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1150, and continue the process.

Moving on to step 10:
197 goes into 1150 5 times with a remainder of 165.
The next digit of our result is 5. 
Result so far: 505193.55
Deduct 985 from 1150 and we're left with 165.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1650, and continue the process.

In conclusion, the division gives 505193.55 with a balance of 0.165.