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How can I divide a 26-digit number by 97 in Sheets?

As part of the creation of an IBAN generator, I'm trying to use Google Sheets to divide a 26-digit number by 97 to confirm the check digit is correct. If the check digit is correct, the modulus of the division (remainder) will be 1.

After searching, I discovered that Google Sheets can't handle that large a number, only calculating up to 15 digits of precision (Google Sheets not processing very large numbers).

How can I bypass this limitation in Sheets?