We look at the division of 961500 by 97 
We want to divide 961500 by 97.

Let's proceed to step 1:
97 goes into 9 0 times with a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Include the next digit (6) from the dividend after 9, then repeat: 96 / 97

On to step 2:
97 goes into 96 0 times with a remainder of 96.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 96, we get 96.
Include the next digit (1) from the dividend after 96, then repeat: 961 / 97

Moving on to step 3:
97 can be fit into 961 9 times, resulting in a remainder of 88.
The number 9 becomes the next digit in our result. 
Result so far: 9.0
Subtracting 873 from 961 leaves us with 88.
Bring next digit (5) of the dividend behind the 88 and repeat the process: 885 / 97

Moving on to step 4:
The number 97 fits into 885 9 times, leaving a remainder of 12.
Record the quotient 9 as the next digit in the result. 
Result so far: 99.0
Subtract 873 from 885 to get 12.
Bring next digit (0) of the dividend behind the 12 and repeat the process: 120 / 97

Let's proceed to step 5:
97 goes into 120 1 times with a remainder of 23.
Use 1 as the next digit of our solution. 
Result so far: 991.0
The remainder is 23 after subtracting 97 from 120.
Fetch the next digit (0) from the dividend, attach it to 23 and continue: 230 / 97

Let's proceed to step 6:
When dividing 230 by 97, we get 2 with a remainder of 36.
Put 2 as the next digit of the answer. 
Result so far: 9912.0
Deduct 194 from 230 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Advancing to step 7:
When dividing 360 by 97, we get 3 with a remainder of 69.
Write down 3 as next digit of the result. 
Result so far: 9912.3
Deduct 291 from 360 and we're left with 69.
Since there are no more digits in the dividend, we add a zero to the remainder making it 690, and continue the process.

On to step 8:
The number 97 fits into 690 7 times, leaving a remainder of 11.
The number 7 becomes the next digit in our result. 
Result so far: 9912.37
Subtract 679 from 690 to get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Let's proceed to step 9:
When dividing 110 by 97, we get 1 with a remainder of 13.
The number 1 becomes the next digit in our result. 
Result so far: 9912.371
Subtracting 97 from 110 leaves us with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Step 10:
97 can be fit into 130 1 times, resulting in a remainder of 33.
Record the quotient 1 as the next digit in the result. 
Result so far: 9912.3711
Deduct 97 from 130 and we're left with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

The quotient of the division is 9912.3711, and the remainder is 0.00033.