We look at the division of 100971 by 97 
Let's see how many times 97 fits into 100971.

Step 1:
97 goes into 1 0 times with a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Bring next digit (0) of the dividend behind the 1 and repeat the process: 10 / 97

Moving on to step 2:
When dividing 10 by 97, we get 0 with a remainder of 10.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 10, we get 10.
Take the next digit (0) from the dividend and append it to 10, then repeat: 100 / 97

On to step 3:
100 divided by 97 is 1 with a remainder of 3.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 97 away from 100, we end up with 3.
Fetch the next digit (9) from the dividend, attach it to 3 and continue: 39 / 97

Let's proceed to step 4:
If we divide 39 by 97, we get 0 and a remainder of 39.
The next digit of our result is 0. 
Result so far: 10.0
Deduct 0 from 39 and we're left with 39.
Bring next digit (7) of the dividend behind the 39 and repeat the process: 397 / 97

Advancing to step 5:
The number 97 fits into 397 4 times, leaving a remainder of 9.
Write down 4 as next digit of the result. 
Result so far: 104.0
The remainder is 9 after subtracting 388 from 397.
Include the next digit (1) from the dividend after 9, then repeat: 91 / 97

Moving on to step 6:
97 goes into 91 0 times with a remainder of 91.
Put 0 as the next digit of the answer. 
Result so far: 1040.0
Subtract 0 from 91 to get 91.
Since there are no more digits in the dividend, we add a zero to the remainder making it 910, and continue the process.

Moving on to step 7:
97 goes into 910 9 times with a remainder of 37.
The next digit of our result is 9. 
Result so far: 1040.9
The remainder is 37 after subtracting 873 from 910.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Let's proceed to step 8:
When dividing 370 by 97, we get 3 with a remainder of 79.
The next digit of our result is 3. 
Result so far: 1040.93
If we take 291 away from 370, we end up with 79.
Since there are no more digits in the dividend, we add a zero to the remainder making it 790, and continue the process.

Moving on to step 9:
When dividing 790 by 97, we get 8 with a remainder of 14.
The next digit of our result is 8. 
Result so far: 1040.938
Subtract 776 from 790 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

On to step 10:
The number 97 fits into 140 1 times, leaving a remainder of 43.
The next digit of our result is 1. 
Result so far: 1040.9381
Subtracting 97 from 140 leaves us with 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Let's proceed to step 11:
The number 97 fits into 430 4 times, leaving a remainder of 42.
The next digit of our result is 4. 
Result so far: 1040.93814
The remainder is 42 after subtracting 388 from 430.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Going ahead to step 12:
When dividing 420 by 97, we get 4 with a remainder of 32.
Put 4 as the next digit of the answer. 
Result so far: 1040.938144
Subtract 388 from 420 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Our division results in 1040.938144 with a remaining 3.2e-06.