We look at the division of 318196 by 97 
Let's see how many times 97 fits into 318196.

On to step 1:
97 goes into 3 0 times with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 97

Advancing to step 2:
The number 97 fits into 31 0 times, leaving a remainder of 31.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 31, we get 31.
Append the next digit (8) from the dividend to 31 and continue with: 318 / 97

Moving on to step 3:
When dividing 318 by 97, we get 3 with a remainder of 27.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtract 291 from 318 to get 27.
Take the next digit (1) from the dividend and append it to 27, then repeat: 271 / 97

Let's proceed to step 4:
If we divide 271 by 97, we get 2 and a remainder of 77.
Use 2 as the next digit of our solution. 
Result so far: 32.0
The remainder is 77 after subtracting 194 from 271.
Fetch the next digit (9) from the dividend, attach it to 77 and continue: 779 / 97

Let's proceed to step 5:
When dividing 779 by 97, we get 8 with a remainder of 3.
Use 8 as the next digit of our solution. 
Result so far: 328.0
Subtract 776 from 779 to get 3.
Fetch the next digit (6) from the dividend, attach it to 3 and continue: 36 / 97

Let's proceed to step 6:
When dividing 36 by 97, we get 0 with a remainder of 36.
The number 0 becomes the next digit in our result. 
Result so far: 3280.0
Deduct 0 from 36 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Going ahead to step 7:
The number 97 fits into 360 3 times, leaving a remainder of 69.
Put 3 as the next digit of the answer. 
Result so far: 3280.3
If we subtract 291 from 360, we get 69.
Since there are no more digits in the dividend, we add a zero to the remainder making it 690, and continue the process.

Let's proceed to step 8:
97 can be fit into 690 7 times, resulting in a remainder of 11.
Put 7 as the next digit of the answer. 
Result so far: 3280.37
Subtract 679 from 690 to get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Step 9:
97 can be fit into 110 1 times, resulting in a remainder of 13.
The number 1 becomes the next digit in our result. 
Result so far: 3280.371
Subtract 97 from 110 to get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

On to step 10:
97 goes into 130 1 times with a remainder of 33.
Write down 1 as next digit of the result. 
Result so far: 3280.3711
Deduct 97 from 130 and we're left with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

The final result is 3280.3711 with a remainder of 0.00033.