We look at the division of 274534 by 97 
We want to figure out the number of times 274534 can be divided by 97.

Step 1:
2 divided by 97 is 0 with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 97

On to step 2:
97 goes into 27 0 times with a remainder of 27.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 27 and we're left with 27.
Include the next digit (4) from the dividend after 27, then repeat: 274 / 97

Advancing to step 3:
97 can be fit into 274 2 times, resulting in a remainder of 80.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we subtract 194 from 274, we get 80.
Bring next digit (5) of the dividend behind the 80 and repeat the process: 805 / 97

Advancing to step 4:
If we divide 805 by 97, we get 8 and a remainder of 29.
Use 8 as the next digit of our solution. 
Result so far: 28.0
If we take 776 away from 805, we end up with 29.
Fetch the next digit (3) from the dividend, attach it to 29 and continue: 293 / 97

Advancing to step 5:
97 goes into 293 3 times with a remainder of 2.
Use 3 as the next digit of our solution. 
Result so far: 283.0
The remainder is 2 after subtracting 291 from 293.
Append the next digit (4) from the dividend to 2 and continue with: 24 / 97

Let's proceed to step 6:
97 can be fit into 24 0 times, resulting in a remainder of 24.
The next digit of our result is 0. 
Result so far: 2830.0
Subtract 0 from 24 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Going ahead to step 7:
When dividing 240 by 97, we get 2 with a remainder of 46.
Use 2 as the next digit of our solution. 
Result so far: 2830.2
Deduct 194 from 240 and we're left with 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Moving on to step 8:
When dividing 460 by 97, we get 4 with a remainder of 72.
The next digit of our result is 4. 
Result so far: 2830.24
Subtract 388 from 460 to get 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

On to step 9:
If we divide 720 by 97, we get 7 and a remainder of 41.
Record the quotient 7 as the next digit in the result. 
Result so far: 2830.247
If we take 679 away from 720, we end up with 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Let's proceed to step 10:
The number 97 fits into 410 4 times, leaving a remainder of 22.
Use 4 as the next digit of our solution. 
Result so far: 2830.2474
If we take 388 away from 410, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 11:
The number 97 fits into 220 2 times, leaving a remainder of 26.
Write down 2 as next digit of the result. 
Result so far: 2830.24742
If we subtract 194 from 220, we get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Advancing to step 12:
If we divide 260 by 97, we get 2 and a remainder of 66.
Use 2 as the next digit of our solution. 
Result so far: 2830.247422
If we take 194 away from 260, we end up with 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

In conclusion, the division gives 2830.247422 with a balance of 6.6e-06.