We look at the division of 761960 by 97 
We're looking to find how many times 97 goes into 761960.

Step 1:
97 can be fit into 7 0 times, resulting in a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Include the next digit (6) from the dividend after 7, then repeat: 76 / 97

Going ahead to step 2:
76 divided by 97 is 0 with a remainder of 76.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 76 to get 76.
Include the next digit (1) from the dividend after 76, then repeat: 761 / 97

Let's proceed to step 3:
761 divided by 97 is 7 with a remainder of 82.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
If we take 679 away from 761, we end up with 82.
Take the next digit (9) from the dividend and append it to 82, then repeat: 829 / 97

Advancing to step 4:
829 divided by 97 is 8 with a remainder of 53.
Record the quotient 8 as the next digit in the result. 
Result so far: 78.0
Deduct 776 from 829 and we're left with 53.
Grab the next digit (6) from the dividend, add it to 53, then carry on: 536 / 97

Let's proceed to step 5:
97 can be fit into 536 5 times, resulting in a remainder of 51.
The number 5 becomes the next digit in our result. 
Result so far: 785.0
If we subtract 485 from 536, we get 51.
Grab the next digit (0) from the dividend, add it to 51, then carry on: 510 / 97

Let's proceed to step 6:
510 divided by 97 is 5 with a remainder of 25.
The number 5 becomes the next digit in our result. 
Result so far: 7855.0
Subtracting 485 from 510 leaves us with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Advancing to step 7:
The number 97 fits into 250 2 times, leaving a remainder of 56.
The number 2 becomes the next digit in our result. 
Result so far: 7855.2
If we take 194 away from 250, we end up with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Advancing to step 8:
If we divide 560 by 97, we get 5 and a remainder of 75.
Use 5 as the next digit of our solution. 
Result so far: 7855.25
If we subtract 485 from 560, we get 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Moving on to step 9:
97 can be fit into 750 7 times, resulting in a remainder of 71.
The number 7 becomes the next digit in our result. 
Result so far: 7855.257
If we take 679 away from 750, we end up with 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

Step 10:
The number 97 fits into 710 7 times, leaving a remainder of 31.
Write down 7 as next digit of the result. 
Result so far: 7855.2577
If we take 679 away from 710, we end up with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

In conclusion, the division gives 7855.2577 with a balance of 0.00031.