97263459 ÷ 985 
We want to figure out the number of times 97263459 can be divided by 985.

Let's proceed to step 1:
985 goes into 9 0 times with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Fetch the next digit (7) from the dividend, attach it to 9 and continue: 97 / 985

Going ahead to step 2:
985 can be fit into 97 0 times, resulting in a remainder of 97.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 97 leaves us with 97.
Take the next digit (2) from the dividend and append it to 97, then repeat: 972 / 985

On to step 3:
985 can be fit into 972 0 times, resulting in a remainder of 972.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 972 leaves us with 972.
Fetch the next digit (6) from the dividend, attach it to 972 and continue: 9726 / 985

Let's proceed to step 4:
When dividing 9726 by 985, we get 9 with a remainder of 861.
Write down 9 as next digit of the result. 
Result so far: 9.0
If we take 8865 away from 9726, we end up with 861.
Bring next digit (3) of the dividend behind the 861 and repeat the process: 8613 / 985

Moving on to step 5:
If we divide 8613 by 985, we get 8 and a remainder of 733.
Write down 8 as next digit of the result. 
Result so far: 98.0
If we take 7880 away from 8613, we end up with 733.
Grab the next digit (4) from the dividend, add it to 733, then carry on: 7334 / 985

On to step 6:
The number 985 fits into 7334 7 times, leaving a remainder of 439.
Write down 7 as next digit of the result. 
Result so far: 987.0
The remainder is 439 after subtracting 6895 from 7334.
Bring next digit (5) of the dividend behind the 439 and repeat the process: 4395 / 985

Let's proceed to step 7:
4395 divided by 985 is 4 with a remainder of 455.
The number 4 becomes the next digit in our result. 
Result so far: 9874.0
The remainder is 455 after subtracting 3940 from 4395.
Include the next digit (9) from the dividend after 455, then repeat: 4559 / 985

Going ahead to step 8:
985 can be fit into 4559 4 times, resulting in a remainder of 619.
Write down 4 as next digit of the result. 
Result so far: 98744.0
Subtract 3940 from 4559 to get 619.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6190, and continue the process.

On to step 9:
The number 985 fits into 6190 6 times, leaving a remainder of 280.
Put 6 as the next digit of the answer. 
Result so far: 98744.6
Subtracting 5910 from 6190 leaves us with 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Step 10:
985 can be fit into 2800 2 times, resulting in a remainder of 830.
Use 2 as the next digit of our solution. 
Result so far: 98744.62
Subtracting 1970 from 2800 leaves us with 830.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8300, and continue the process.

Advancing to step 11:
8300 divided by 985 is 8 with a remainder of 420.
The next digit of our result is 8. 
Result so far: 98744.628
Subtract 7880 from 8300 to get 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4200, and continue the process.

On to step 12:
985 can be fit into 4200 4 times, resulting in a remainder of 260.
The number 4 becomes the next digit in our result. 
Result so far: 98744.6284
Subtracting 3940 from 4200 leaves us with 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

Let's proceed to step 13:
If we divide 2600 by 985, we get 2 and a remainder of 630.
Write down 2 as next digit of the result. 
Result so far: 98744.62842
If we take 1970 away from 2600, we end up with 630.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6300, and continue the process.

Step 14:
If we divide 6300 by 985, we get 6 and a remainder of 390.
The next digit of our result is 6. 
Result so far: 98744.628426
Deduct 5910 from 6300 and we're left with 390.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3900, and continue the process.

On to step 15:
3900 divided by 985 is 3 with a remainder of 945.
Put 3 as the next digit of the answer. 
Result so far: 98744.6284263
Subtracting 2955 from 3900 leaves us with 945.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9450, and continue the process.

Moving on to step 16:
The number 985 fits into 9450 9 times, leaving a remainder of 585.
Put 9 as the next digit of the answer. 
Result so far: 98744.62842639
Subtracting 8865 from 9450 leaves us with 585.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5850, and continue the process.

The final result is 98744.62842639 with a remainder of 5.85e-07.