97421 ÷ 8 = 12177 R5
We're going to perform division on 97421 with 8 as the divisor.

Step 1:
8 goes into 9 1 times with a remainder of 1.
Write down 1 as next digit of of the result. 
Result so far: 1
Subtract 8 from 9 to get 1.
Bring next digit (7) of the dividend behind the 1 and repeat the process: 17 / 8

Step 2:
8 goes into 17 2 times with a remainder of 1.
Write down 2 as next digit of of the result. 
Result so far: 12
Subtract 16 from 17 to get 1.
Bring next digit (4) of the dividend behind the 1 and repeat the process: 14 / 8

Step 3:
8 goes into 14 1 times with a remainder of 6.
Write down 1 as next digit of of the result. 
Result so far: 121
Subtract 8 from 14 to get 6.
Bring next digit (2) of the dividend behind the 6 and repeat the process: 62 / 8

Step 4:
8 goes into 62 7 times with a remainder of 6.
Write down 7 as next digit of of the result. 
Result so far: 1217
Subtract 56 from 62 to get 6.
Bring next digit (1) of the dividend behind the 6 and repeat the process: 61 / 8

Step 5:
8 goes into 61 7 times with a remainder of 5.
Write down 7 as next digit of of the result. 
Result so far: 12177
Subtract 56 from 61 to get 5.

The final result is 12177 with a remainder of 5.