We divide 854043 by 97
We're looking to find how many times 97 goes into 854043.

Advancing to step 1:
If we divide 8 by 97, we get 0 and a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Grab the next digit (5) from the dividend, add it to 8, then carry on: 85 / 97

Moving on to step 2:
97 can be fit into 85 0 times, resulting in a remainder of 85.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 85 to get 85.
Append the next digit (4) from the dividend to 85 and continue with: 854 / 97

Going ahead to step 3:
If we divide 854 by 97, we get 8 and a remainder of 78.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
If we take 776 away from 854, we end up with 78.
Append the next digit (0) from the dividend to 78 and continue with: 780 / 97

Step 4:
The number 97 fits into 780 8 times, leaving a remainder of 4.
Record the quotient 8 as the next digit in the result. 
Result so far: 88.0
The remainder is 4 after subtracting 776 from 780.
Bring next digit (4) of the dividend behind the 4 and repeat the process: 44 / 97

Step 5:
44 divided by 97 is 0 with a remainder of 44.
The number 0 becomes the next digit in our result. 
Result so far: 880.0
If we subtract 0 from 44, we get 44.
Take the next digit (3) from the dividend and append it to 44, then repeat: 443 / 97

On to step 6:
97 can be fit into 443 4 times, resulting in a remainder of 55.
The next digit of our result is 4. 
Result so far: 8804.0
Subtracting 388 from 443 leaves us with 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Let's proceed to step 7:
550 divided by 97 is 5 with a remainder of 65.
Write down 5 as next digit of the result. 
Result so far: 8804.5
Deduct 485 from 550 and we're left with 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Moving on to step 8:
The number 97 fits into 650 6 times, leaving a remainder of 68.
The number 6 becomes the next digit in our result. 
Result so far: 8804.56
Deduct 582 from 650 and we're left with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Going ahead to step 9:
97 goes into 680 7 times with a remainder of 1.
Put 7 as the next digit of the answer. 
Result so far: 8804.567
If we subtract 679 from 680, we get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

On to step 10:
When dividing 10 by 97, we get 0 with a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 8804.567
Subtracting 0 from 10 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 11:
If we divide 100 by 97, we get 1 and a remainder of 3.
Write down 1 as next digit of the result. 
Result so far: 8804.56701
If we subtract 97 from 100, we get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Moving on to step 12:
97 can be fit into 30 0 times, resulting in a remainder of 30.
Use 0 as the next digit of our solution. 
Result so far: 8804.56701
Deduct 0 from 30 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 13:
If we divide 300 by 97, we get 3 and a remainder of 9.
Put 3 as the next digit of the answer. 
Result so far: 8804.5670103
Subtract 291 from 300 to get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Let's proceed to step 14:
When dividing 90 by 97, we get 0 with a remainder of 90.
The next digit of our result is 0. 
Result so far: 8804.5670103
The remainder is 90 after subtracting 0 from 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

The final result is 8804.5670103 with a remainder of 9e-08.