97578674 ÷ 243 
We want to figure out the number of times 97578674 can be divided by 243.

Advancing to step 1:
9 divided by 243 is 0 with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Grab the next digit (7) from the dividend, add it to 9, then carry on: 97 / 243

Advancing to step 2:
When dividing 97 by 243, we get 0 with a remainder of 97.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 97 after subtracting 0 from 97.
Grab the next digit (5) from the dividend, add it to 97, then carry on: 975 / 243

Moving on to step 3:
When dividing 975 by 243, we get 4 with a remainder of 3.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Deduct 972 from 975 and we're left with 3.
Fetch the next digit (7) from the dividend, attach it to 3 and continue: 37 / 243

On to step 4:
37 divided by 243 is 0 with a remainder of 37.
Write down 0 as next digit of the result. 
Result so far: 40.0
Deduct 0 from 37 and we're left with 37.
Fetch the next digit (8) from the dividend, attach it to 37 and continue: 378 / 243

Advancing to step 5:
243 can be fit into 378 1 times, resulting in a remainder of 135.
Record the quotient 1 as the next digit in the result. 
Result so far: 401.0
Subtracting 243 from 378 leaves us with 135.
Fetch the next digit (6) from the dividend, attach it to 135 and continue: 1356 / 243

Step 6:
243 goes into 1356 5 times with a remainder of 141.
The next digit of our result is 5. 
Result so far: 4015.0
Subtract 1215 from 1356 to get 141.
Include the next digit (7) from the dividend after 141, then repeat: 1417 / 243

Let's proceed to step 7:
The number 243 fits into 1417 5 times, leaving a remainder of 202.
The next digit of our result is 5. 
Result so far: 40155.0
If we subtract 1215 from 1417, we get 202.
Include the next digit (4) from the dividend after 202, then repeat: 2024 / 243

Advancing to step 8:
243 can be fit into 2024 8 times, resulting in a remainder of 80.
Write down 8 as next digit of the result. 
Result so far: 401558.0
Subtracting 1944 from 2024 leaves us with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

On to step 9:
The number 243 fits into 800 3 times, leaving a remainder of 71.
The next digit of our result is 3. 
Result so far: 401558.3
If we take 729 away from 800, we end up with 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

On to step 10:
The number 243 fits into 710 2 times, leaving a remainder of 224.
Write down 2 as next digit of the result. 
Result so far: 401558.32
If we take 486 away from 710, we end up with 224.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

Step 11:
The number 243 fits into 2240 9 times, leaving a remainder of 53.
Record the quotient 9 as the next digit in the result. 
Result so far: 401558.329
Subtract 2187 from 2240 to get 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Moving on to step 12:
The number 243 fits into 530 2 times, leaving a remainder of 44.
Write down 2 as next digit of the result. 
Result so far: 401558.3292
If we take 486 away from 530, we end up with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Step 13:
If we divide 440 by 243, we get 1 and a remainder of 197.
Write down 1 as next digit of the result. 
Result so far: 401558.32921
Subtract 243 from 440 to get 197.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1970, and continue the process.

Advancing to step 14:
If we divide 1970 by 243, we get 8 and a remainder of 26.
The number 8 becomes the next digit in our result. 
Result so far: 401558.329218
If we take 1944 away from 1970, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Going ahead to step 15:
243 can be fit into 260 1 times, resulting in a remainder of 17.
Use 1 as the next digit of our solution. 
Result so far: 401558.3292181
Subtract 243 from 260 to get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Going ahead to step 16:
243 can be fit into 170 0 times, resulting in a remainder of 170.
Write down 0 as next digit of the result. 
Result so far: 401558.3292181
Subtracting 0 from 170 leaves us with 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1700, and continue the process.

The final outcome is 401558.3292181, with a leftover of 1.7e-07.