We look at the division of 826067 by 97 
Let's see how many times 97 fits into 826067.

On to step 1:
When dividing 8 by 97, we get 0 with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Take the next digit (2) from the dividend and append it to 8, then repeat: 82 / 97

Let's proceed to step 2:
If we divide 82 by 97, we get 0 and a remainder of 82.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 82 leaves us with 82.
Append the next digit (6) from the dividend to 82 and continue with: 826 / 97

Step 3:
97 goes into 826 8 times with a remainder of 50.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
Deduct 776 from 826 and we're left with 50.
Fetch the next digit (0) from the dividend, attach it to 50 and continue: 500 / 97

On to step 4:
97 can be fit into 500 5 times, resulting in a remainder of 15.
The number 5 becomes the next digit in our result. 
Result so far: 85.0
Deduct 485 from 500 and we're left with 15.
Bring next digit (6) of the dividend behind the 15 and repeat the process: 156 / 97

Let's proceed to step 5:
The number 97 fits into 156 1 times, leaving a remainder of 59.
The number 1 becomes the next digit in our result. 
Result so far: 851.0
Subtract 97 from 156 to get 59.
Fetch the next digit (7) from the dividend, attach it to 59 and continue: 597 / 97

Let's proceed to step 6:
If we divide 597 by 97, we get 6 and a remainder of 15.
Put 6 as the next digit of the answer. 
Result so far: 8516.0
Subtracting 582 from 597 leaves us with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Advancing to step 7:
97 can be fit into 150 1 times, resulting in a remainder of 53.
Use 1 as the next digit of our solution. 
Result so far: 8516.1
Subtract 97 from 150 to get 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Step 8:
97 goes into 530 5 times with a remainder of 45.
Write down 5 as next digit of the result. 
Result so far: 8516.15
Subtract 485 from 530 to get 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Let's proceed to step 9:
When dividing 450 by 97, we get 4 with a remainder of 62.
The next digit of our result is 4. 
Result so far: 8516.154
If we take 388 away from 450, we end up with 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Moving on to step 10:
97 can be fit into 620 6 times, resulting in a remainder of 38.
Write down 6 as next digit of the result. 
Result so far: 8516.1546
If we take 582 away from 620, we end up with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Moving on to step 11:
If we divide 380 by 97, we get 3 and a remainder of 89.
Write down 3 as next digit of the result. 
Result so far: 8516.15463
If we subtract 291 from 380, we get 89.
Since there are no more digits in the dividend, we add a zero to the remainder making it 890, and continue the process.

Step 12:
890 divided by 97 is 9 with a remainder of 17.
Put 9 as the next digit of the answer. 
Result so far: 8516.154639
If we take 873 away from 890, we end up with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Going ahead to step 13:
When dividing 170 by 97, we get 1 with a remainder of 73.
Record the quotient 1 as the next digit in the result. 
Result so far: 8516.1546391
Subtract 97 from 170 to get 73.
Since there are no more digits in the dividend, we add a zero to the remainder making it 730, and continue the process.

Moving on to step 14:
97 goes into 730 7 times with a remainder of 51.
Record the quotient 7 as the next digit in the result. 
Result so far: 8516.15463917
Subtract 679 from 730 to get 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

The final outcome is 8516.15463917, with a leftover of 5.1e-08.