67463 ÷ 97 
Our goal is to divide 67463 by 97.

Let's proceed to step 1:
97 goes into 6 0 times with a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Grab the next digit (7) from the dividend, add it to 6, then carry on: 67 / 97

On to step 2:
When dividing 67 by 97, we get 0 with a remainder of 67.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 67, we end up with 67.
Bring next digit (4) of the dividend behind the 67 and repeat the process: 674 / 97

Going ahead to step 3:
When dividing 674 by 97, we get 6 with a remainder of 92.
The number 6 becomes the next digit in our result. 
Result so far: 6.0
Deduct 582 from 674 and we're left with 92.
Bring next digit (6) of the dividend behind the 92 and repeat the process: 926 / 97

Advancing to step 4:
97 goes into 926 9 times with a remainder of 53.
Record the quotient 9 as the next digit in the result. 
Result so far: 69.0
If we take 873 away from 926, we end up with 53.
Grab the next digit (3) from the dividend, add it to 53, then carry on: 533 / 97

Going ahead to step 5:
If we divide 533 by 97, we get 5 and a remainder of 48.
Put 5 as the next digit of the answer. 
Result so far: 695.0
Subtracting 485 from 533 leaves us with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Let's proceed to step 6:
If we divide 480 by 97, we get 4 and a remainder of 92.
Use 4 as the next digit of our solution. 
Result so far: 695.4
Subtracting 388 from 480 leaves us with 92.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

Advancing to step 7:
920 divided by 97 is 9 with a remainder of 47.
Put 9 as the next digit of the answer. 
Result so far: 695.49
Subtracting 873 from 920 leaves us with 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Going ahead to step 8:
The number 97 fits into 470 4 times, leaving a remainder of 82.
The number 4 becomes the next digit in our result. 
Result so far: 695.494
Deduct 388 from 470 and we're left with 82.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

Going ahead to step 9:
When dividing 820 by 97, we get 8 with a remainder of 44.
Put 8 as the next digit of the answer. 
Result so far: 695.4948
If we subtract 776 from 820, we get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Let's proceed to step 10:
When dividing 440 by 97, we get 4 with a remainder of 52.
Use 4 as the next digit of our solution. 
Result so far: 695.49484
The remainder is 52 after subtracting 388 from 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Moving on to step 11:
97 goes into 520 5 times with a remainder of 35.
The next digit of our result is 5. 
Result so far: 695.494845
If we take 485 away from 520, we end up with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

On to step 12:
When dividing 350 by 97, we get 3 with a remainder of 59.
The number 3 becomes the next digit in our result. 
Result so far: 695.4948453
If we subtract 291 from 350, we get 59.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

Advancing to step 13:
If we divide 590 by 97, we get 6 and a remainder of 8.
Write down 6 as next digit of the result. 
Result so far: 695.49484536
The remainder is 8 after subtracting 582 from 590.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

The quotient of the division is 695.49484536, and the remainder is 8e-09.