97442524 ÷ 727 
We want to figure out the number of times 97442524 can be divided by 727.

Step 1:
If we divide 9 by 727, we get 0 and a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Grab the next digit (7) from the dividend, add it to 9, then carry on: 97 / 727

Advancing to step 2:
When dividing 97 by 727, we get 0 with a remainder of 97.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 97 and we're left with 97.
Bring next digit (4) of the dividend behind the 97 and repeat the process: 974 / 727

Let's proceed to step 3:
727 can be fit into 974 1 times, resulting in a remainder of 247.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we take 727 away from 974, we end up with 247.
Bring next digit (4) of the dividend behind the 247 and repeat the process: 2474 / 727

Advancing to step 4:
When dividing 2474 by 727, we get 3 with a remainder of 293.
Write down 3 as next digit of the result. 
Result so far: 13.0
Deduct 2181 from 2474 and we're left with 293.
Fetch the next digit (2) from the dividend, attach it to 293 and continue: 2932 / 727

Step 5:
The number 727 fits into 2932 4 times, leaving a remainder of 24.
Record the quotient 4 as the next digit in the result. 
Result so far: 134.0
If we subtract 2908 from 2932, we get 24.
Fetch the next digit (5) from the dividend, attach it to 24 and continue: 245 / 727

Advancing to step 6:
If we divide 245 by 727, we get 0 and a remainder of 245.
The next digit of our result is 0. 
Result so far: 1340.0
If we subtract 0 from 245, we get 245.
Include the next digit (2) from the dividend after 245, then repeat: 2452 / 727

Advancing to step 7:
The number 727 fits into 2452 3 times, leaving a remainder of 271.
Record the quotient 3 as the next digit in the result. 
Result so far: 13403.0
The remainder is 271 after subtracting 2181 from 2452.
Include the next digit (4) from the dividend after 271, then repeat: 2714 / 727

On to step 8:
2714 divided by 727 is 3 with a remainder of 533.
Put 3 as the next digit of the answer. 
Result so far: 134033.0
Subtract 2181 from 2714 to get 533.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5330, and continue the process.

Advancing to step 9:
5330 divided by 727 is 7 with a remainder of 241.
Record the quotient 7 as the next digit in the result. 
Result so far: 134033.7
If we take 5089 away from 5330, we end up with 241.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2410, and continue the process.

Advancing to step 10:
727 goes into 2410 3 times with a remainder of 229.
Record the quotient 3 as the next digit in the result. 
Result so far: 134033.73
Subtract 2181 from 2410 to get 229.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2290, and continue the process.

Step 11:
The number 727 fits into 2290 3 times, leaving a remainder of 109.
The number 3 becomes the next digit in our result. 
Result so far: 134033.733
If we subtract 2181 from 2290, we get 109.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1090, and continue the process.

After the division, we end up with 134033.733 and a remainder of 0.0109.