We look at the division of 97223 by 3 
We want to figure out the number of times 97223 can be divided by 3.

Step 1:
3 can be fit into 9 3 times, resulting in a remainder of 0.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
If we subtract 9 from 9, we get 0.
Include the next digit (7) from the dividend after 0, then repeat: 7 / 3

Going ahead to step 2:
7 divided by 3 is 2 with a remainder of 1.
Use 2 as the next digit of our solution. 
Result so far: 32.0
The remainder is 1 after subtracting 6 from 7.
Bring next digit (2) of the dividend behind the 1 and repeat the process: 12 / 3

On to step 3:
3 can be fit into 12 4 times, resulting in a remainder of 0.
The number 4 becomes the next digit in our result. 
Result so far: 324.0
If we subtract 12 from 12, we get 0.
Fetch the next digit (2) from the dividend, attach it to 0 and continue: 2 / 3

On to step 4:
When dividing 2 by 3, we get 0 with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 3240.0
Deduct 0 from 2 and we're left with 2.
Grab the next digit (3) from the dividend, add it to 2, then carry on: 23 / 3

Let's proceed to step 5:
23 divided by 3 is 7 with a remainder of 2.
Write down 7 as next digit of the result. 
Result so far: 32407.0
If we subtract 21 from 23, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 6:
If we divide 20 by 3, we get 6 and a remainder of 2.
The next digit of our result is 6. 
Result so far: 32407.6
Subtract 18 from 20 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 7:
The number 3 fits into 20 6 times, leaving a remainder of 2.
Write down 6 as next digit of the result. 
Result so far: 32407.66
Deduct 18 from 20 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Our division results in 32407.66 with a remaining 0.002.