We look at the division of 46786 by 97 
Let's see how many times 97 fits into 46786.

On to step 1:
97 can be fit into 4 0 times, resulting in a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Bring next digit (6) of the dividend behind the 4 and repeat the process: 46 / 97

On to step 2:
When dividing 46 by 97, we get 0 with a remainder of 46.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 46, we end up with 46.
Include the next digit (7) from the dividend after 46, then repeat: 467 / 97

Let's proceed to step 3:
If we divide 467 by 97, we get 4 and a remainder of 79.
Put 4 as the next digit of the answer. 
Result so far: 4.0
If we subtract 388 from 467, we get 79.
Fetch the next digit (8) from the dividend, attach it to 79 and continue: 798 / 97

Advancing to step 4:
97 can be fit into 798 8 times, resulting in a remainder of 22.
Use 8 as the next digit of our solution. 
Result so far: 48.0
Subtracting 776 from 798 leaves us with 22.
Include the next digit (6) from the dividend after 22, then repeat: 226 / 97

On to step 5:
When dividing 226 by 97, we get 2 with a remainder of 32.
Put 2 as the next digit of the answer. 
Result so far: 482.0
If we subtract 194 from 226, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 6:
320 divided by 97 is 3 with a remainder of 29.
Put 3 as the next digit of the answer. 
Result so far: 482.3
Subtract 291 from 320 to get 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Going ahead to step 7:
290 divided by 97 is 2 with a remainder of 96.
Record the quotient 2 as the next digit in the result. 
Result so far: 482.32
If we take 194 away from 290, we end up with 96.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

Step 8:
960 divided by 97 is 9 with a remainder of 87.
The next digit of our result is 9. 
Result so far: 482.329
If we subtract 873 from 960, we get 87.
Since there are no more digits in the dividend, we add a zero to the remainder making it 870, and continue the process.

Advancing to step 9:
97 goes into 870 8 times with a remainder of 94.
Put 8 as the next digit of the answer. 
Result so far: 482.3298
If we take 776 away from 870, we end up with 94.
Since there are no more digits in the dividend, we add a zero to the remainder making it 940, and continue the process.

Advancing to step 10:
940 divided by 97 is 9 with a remainder of 67.
Write down 9 as next digit of the result. 
Result so far: 482.32989
Subtract 873 from 940 to get 67.
Since there are no more digits in the dividend, we add a zero to the remainder making it 670, and continue the process.

Let's proceed to step 11:
The number 97 fits into 670 6 times, leaving a remainder of 88.
The next digit of our result is 6. 
Result so far: 482.329896
Subtracting 582 from 670 leaves us with 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

Moving on to step 12:
880 divided by 97 is 9 with a remainder of 7.
Put 9 as the next digit of the answer. 
Result so far: 482.3298969
Deduct 873 from 880 and we're left with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Moving on to step 13:
When dividing 70 by 97, we get 0 with a remainder of 70.
The number 0 becomes the next digit in our result. 
Result so far: 482.3298969
If we subtract 0 from 70, we get 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

In conclusion, the division gives 482.3298969 with a balance of 7e-08.