We look at the division of 97650799 by 260 
We want to divide 97650799 by 260.

Step 1:
260 can be fit into 9 0 times, resulting in a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Append the next digit (7) from the dividend to 9 and continue with: 97 / 260

Step 2:
260 can be fit into 97 0 times, resulting in a remainder of 97.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 97 leaves us with 97.
Include the next digit (6) from the dividend after 97, then repeat: 976 / 260

Let's proceed to step 3:
260 can be fit into 976 3 times, resulting in a remainder of 196.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Deduct 780 from 976 and we're left with 196.
Grab the next digit (5) from the dividend, add it to 196, then carry on: 1965 / 260

Advancing to step 4:
When dividing 1965 by 260, we get 7 with a remainder of 145.
Use 7 as the next digit of our solution. 
Result so far: 37.0
Subtracting 1820 from 1965 leaves us with 145.
Fetch the next digit (0) from the dividend, attach it to 145 and continue: 1450 / 260

Let's proceed to step 5:
260 can be fit into 1450 5 times, resulting in a remainder of 150.
Record the quotient 5 as the next digit in the result. 
Result so far: 375.0
Deduct 1300 from 1450 and we're left with 150.
Append the next digit (7) from the dividend to 150 and continue with: 1507 / 260

Going ahead to step 6:
1507 divided by 260 is 5 with a remainder of 207.
The number 5 becomes the next digit in our result. 
Result so far: 3755.0
The remainder is 207 after subtracting 1300 from 1507.
Grab the next digit (9) from the dividend, add it to 207, then carry on: 2079 / 260

Step 7:
2079 divided by 260 is 7 with a remainder of 259.
Use 7 as the next digit of our solution. 
Result so far: 37557.0
Deduct 1820 from 2079 and we're left with 259.
Include the next digit (9) from the dividend after 259, then repeat: 2599 / 260

Advancing to step 8:
When dividing 2599 by 260, we get 9 with a remainder of 259.
Write down 9 as next digit of the result. 
Result so far: 375579.0
The remainder is 259 after subtracting 2340 from 2599.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2590, and continue the process.

Moving on to step 9:
If we divide 2590 by 260, we get 9 and a remainder of 250.
Put 9 as the next digit of the answer. 
Result so far: 375579.9
Subtract 2340 from 2590 to get 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2500, and continue the process.

Going ahead to step 10:
When dividing 2500 by 260, we get 9 with a remainder of 160.
Record the quotient 9 as the next digit in the result. 
Result so far: 375579.99
The remainder is 160 after subtracting 2340 from 2500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Our division results in 375579.99 with a remaining 0.16.