To divide 35 by 97.3 we first get rid of the decimal .As there is one digit after decimal so we multiply numerator and denominator by 10.

We now divide 350 by 973 .350 is smaller than 973 so we put a decimal at top and add a 0 next to 350.
we now look for a number which when multiplied by 973 is less than or equal to 3500 . 973x3=2919.
This is then subtracted to 3500 to give 581.
As there is a decimal at the top we put a 0 next to 581 so that our new number is 5810.
We now divide 5810 by 973.
973x5=4865
5 is written at top and 4865 is subtracted to 5810 to give 945
We can add a 0 next to 945 to get the new number as 9450
973x9=8757
9 is written at top
THis is subtracted to 5810 to give 693