We look at the division of 972543 by 25 
We want to divide 972543 by 25.

Going ahead to step 1:
25 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 take 0 away from 9, we end up with 9.
Include the next digit (7) from the dividend after 9, then repeat: 97 / 25

Advancing to step 2:
When dividing 97 by 25, we get 3 with a remainder of 22.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtracting 75 from 97 leaves us with 22.
Grab the next digit (2) from the dividend, add it to 22, then carry on: 222 / 25

Going ahead to step 3:
25 can be fit into 222 8 times, resulting in a remainder of 22.
Use 8 as the next digit of our solution. 
Result so far: 38.0
Subtracting 200 from 222 leaves us with 22.
Append the next digit (5) from the dividend to 22 and continue with: 225 / 25

Advancing to step 4:
When dividing 225 by 25, we get 9 with a remainder of 0.
The number 9 becomes the next digit in our result. 
Result so far: 389.0
Subtract 225 from 225 to get 0.
Bring next digit (4) of the dividend behind the 0 and repeat the process: 4 / 25

Going ahead to step 5:
If we divide 4 by 25, we get 0 and a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 3890.0
Subtract 0 from 4 to get 4.
Take the next digit (3) from the dividend and append it to 4, then repeat: 43 / 25

Moving on to step 6:
43 divided by 25 is 1 with a remainder of 18.
Record the quotient 1 as the next digit in the result. 
Result so far: 38901.0
The remainder is 18 after subtracting 25 from 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Going ahead to step 7:
If we divide 180 by 25, we get 7 and a remainder of 5.
The next digit of our result is 7. 
Result so far: 38901.7
If we subtract 175 from 180, we get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Advancing to step 8:
25 can be fit into 50 2 times, resulting in a remainder of 0.
Put 2 as the next digit of the answer. 
Result so far: 38901.72
Subtract 50 from 50 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 9:
The number 25 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 38901.72
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 10:
25 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 38901.72
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 38901.72 with a remainder of 0.0.