97023482 ÷ 549 
Our goal is to divide 97023482 by 549.

Advancing to step 1:
9 divided by 549 is 0 with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Include the next digit (7) from the dividend after 9, then repeat: 97 / 549

On to step 2:
The number 549 fits into 97 0 times, leaving a remainder of 97.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 97 leaves us with 97.
Fetch the next digit (0) from the dividend, attach it to 97 and continue: 970 / 549

Let's proceed to step 3:
549 can be fit into 970 1 times, resulting in a remainder of 421.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 549 from 970, we get 421.
Grab the next digit (2) from the dividend, add it to 421, then carry on: 4212 / 549

Moving on to step 4:
If we divide 4212 by 549, we get 7 and a remainder of 369.
Write down 7 as next digit of the result. 
Result so far: 17.0
Deduct 3843 from 4212 and we're left with 369.
Include the next digit (3) from the dividend after 369, then repeat: 3693 / 549

On to step 5:
When dividing 3693 by 549, we get 6 with a remainder of 399.
The number 6 becomes the next digit in our result. 
Result so far: 176.0
Deduct 3294 from 3693 and we're left with 399.
Fetch the next digit (4) from the dividend, attach it to 399 and continue: 3994 / 549

Let's proceed to step 6:
3994 divided by 549 is 7 with a remainder of 151.
The next digit of our result is 7. 
Result so far: 1767.0
If we take 3843 away from 3994, we end up with 151.
Take the next digit (8) from the dividend and append it to 151, then repeat: 1518 / 549

Going ahead to step 7:
If we divide 1518 by 549, we get 2 and a remainder of 420.
Use 2 as the next digit of our solution. 
Result so far: 17672.0
Subtract 1098 from 1518 to get 420.
Append the next digit (2) from the dividend to 420 and continue with: 4202 / 549

On to step 8:
4202 divided by 549 is 7 with a remainder of 359.
Record the quotient 7 as the next digit in the result. 
Result so far: 176727.0
The remainder is 359 after subtracting 3843 from 4202.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3590, and continue the process.

Moving on to step 9:
549 goes into 3590 6 times with a remainder of 296.
Put 6 as the next digit of the answer. 
Result so far: 176727.6
If we subtract 3294 from 3590, we get 296.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2960, and continue the process.

Advancing to step 10:
549 goes into 2960 5 times with a remainder of 215.
Put 5 as the next digit of the answer. 
Result so far: 176727.65
Subtract 2745 from 2960 to get 215.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2150, and continue the process.

Moving on to step 11:
2150 divided by 549 is 3 with a remainder of 503.
Write down 3 as next digit of the result. 
Result so far: 176727.653
The remainder is 503 after subtracting 1647 from 2150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5030, and continue the process.

On to step 12:
5030 divided by 549 is 9 with a remainder of 89.
Use 9 as the next digit of our solution. 
Result so far: 176727.6539
The remainder is 89 after subtracting 4941 from 5030.
Since there are no more digits in the dividend, we add a zero to the remainder making it 890, and continue the process.

Step 13:
549 goes into 890 1 times with a remainder of 341.
Record the quotient 1 as the next digit in the result. 
Result so far: 176727.65391
Subtracting 549 from 890 leaves us with 341.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3410, and continue the process.

Let's proceed to step 14:
The number 549 fits into 3410 6 times, leaving a remainder of 116.
The next digit of our result is 6. 
Result so far: 176727.653916
Subtract 3294 from 3410 to get 116.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1160, and continue the process.

Let's proceed to step 15:
The number 549 fits into 1160 2 times, leaving a remainder of 62.
Write down 2 as next digit of the result. 
Result so far: 176727.6539162
Subtracting 1098 from 1160 leaves us 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.

Going ahead to step 16:
549 can be fit into 620 1 times, resulting in a remainder of 71.
Use 1 as the next digit of our solution. 
Result so far: 176727.65391621
The remainder is 71 after subtracting 549 from 620.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

The final result is 176727.65391621 with a remainder of 7.1e-08.