We look at the division of 97496231 by 700 
We want to divide 97496231 by 700.

Step 1:
If we divide 9 by 700, we get 0 and a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Include the next digit (7) from the dividend after 9, then repeat: 97 / 700

Step 2:
The number 700 fits into 97 0 times, leaving a remainder of 97.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 97 leaves us with 97.
Bring next digit (4) of the dividend behind the 97 and repeat the process: 974 / 700

On to step 3:
700 goes into 974 1 times with a remainder of 274.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 700 from 974 leaves us with 274.
Bring next digit (9) of the dividend behind the 274 and repeat the process: 2749 / 700

Going ahead to step 4:
The number 700 fits into 2749 3 times, leaving a remainder of 649.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
The remainder is 649 after subtracting 2100 from 2749.
Append the next digit (6) from the dividend to 649 and continue with: 6496 / 700

Going ahead to step 5:
700 can be fit into 6496 9 times, resulting in a remainder of 196.
The number 9 becomes the next digit in our result. 
Result so far: 139.0
If we take 6300 away from 6496, we end up with 196.
Append the next digit (2) from the dividend to 196 and continue with: 1962 / 700

Moving on to step 6:
1962 divided by 700 is 2 with a remainder of 562.
Use 2 as the next digit of our solution. 
Result so far: 1392.0
Subtract 1400 from 1962 to get 562.
Take the next digit (3) from the dividend and append it to 562, then repeat: 5623 / 700

Advancing to step 7:
When dividing 5623 by 700, we get 8 with a remainder of 23.
Put 8 as the next digit of the answer. 
Result so far: 13928.0
The remainder is 23 after subtracting 5600 from 5623.
Grab the next digit (1) from the dividend, add it to 23, then carry on: 231 / 700

On to step 8:
When dividing 231 by 700, we get 0 with a remainder of 231.
Write down 0 as next digit of the result. 
Result so far: 139280.0
Subtracting 0 from 231 leaves us with 231.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2310, and continue the process.

On to step 9:
The number 700 fits into 2310 3 times, leaving a remainder of 210.
Use 3 as the next digit of our solution. 
Result so far: 139280.3
If we subtract 2100 from 2310, we get 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2100, and continue the process.

Going ahead to step 10:
2100 divided by 700 is 3 with a remainder of 0.
Write down 3 as next digit of the result. 
Result so far: 139280.33
Deduct 2100 from 2100 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.

In conclusion, the division gives 139280.33 with a balance of 0.0.