514059 ÷ 97 
We want to figure out the number of times 514059 can be divided by 97.

Advancing to step 1:
The number 97 fits into 5 0 times, leaving a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Fetch the next digit (1) from the dividend, attach it to 5 and continue: 51 / 97

Advancing to step 2:
51 divided by 97 is 0 with a remainder of 51.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 51 after subtracting 0 from 51.
Grab the next digit (4) from the dividend, add it to 51, then carry on: 514 / 97

Going ahead to step 3:
If we divide 514 by 97, we get 5 and a remainder of 29.
The next digit of our result is 5. 
Result so far: 5.0
Subtract 485 from 514 to get 29.
Include the next digit (0) from the dividend after 29, then repeat: 290 / 97

Going ahead to step 4:
97 can be fit into 290 2 times, resulting in a remainder of 96.
Use 2 as the next digit of our solution. 
Result so far: 52.0
If we subtract 194 from 290, we get 96.
Append the next digit (5) from the dividend to 96 and continue with: 965 / 97

Going ahead to step 5:
When dividing 965 by 97, we get 9 with a remainder of 92.
Write down 9 as next digit of the result. 
Result so far: 529.0
If we take 873 away from 965, we end up with 92.
Include the next digit (9) from the dividend after 92, then repeat: 929 / 97

Moving on to step 6:
When dividing 929 by 97, we get 9 with a remainder of 56.
The number 9 becomes the next digit in our result. 
Result so far: 5299.0
If we subtract 873 from 929, we get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Advancing to step 7:
The number 97 fits into 560 5 times, leaving a remainder of 75.
The next digit of our result is 5. 
Result so far: 5299.5
Deduct 485 from 560 and we're left with 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Step 8:
97 goes into 750 7 times with a remainder of 71.
Write down 7 as next digit of the result. 
Result so far: 5299.57
Subtract 679 from 750 to get 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

Going ahead to step 9:
If we divide 710 by 97, we get 7 and a remainder of 31.
Use 7 as the next digit of our solution. 
Result so far: 5299.577
If we take 679 away from 710, we end up with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Our division results in 5299.577 with a remaining 0.0031.