We look at the division of 971688 by 96 
We want to divide 971688 by 96.

Moving on to step 1:
96 can be fit into 9 0 times, resulting in a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Take the next digit (7) from the dividend and append it to 9, then repeat: 97 / 96

Moving on to step 2:
The number 96 fits into 97 1 times, leaving a remainder of 1.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 96 from 97, we get 1.
Grab the next digit (1) from the dividend, add it to 1, then carry on: 11 / 96

Moving on to step 3:
96 goes into 11 0 times with a remainder of 11.
Put 0 as the next digit of the answer. 
Result so far: 10.0
If we take 0 away from 11, we end up with 11.
Grab the next digit (6) from the dividend, add it to 11, then carry on: 116 / 96

Moving on to step 4:
96 goes into 116 1 times with a remainder of 20.
Use 1 as the next digit of our solution. 
Result so far: 101.0
If we take 96 away from 116, we end up with 20.
Bring next digit (8) of the dividend behind the 20 and repeat the process: 208 / 96

Let's proceed to step 5:
The number 96 fits into 208 2 times, leaving a remainder of 16.
Put 2 as the next digit of the answer. 
Result so far: 1012.0
Subtract 192 from 208 to get 16.
Grab the next digit (8) from the dividend, add it to 16, then carry on: 168 / 96

Let's proceed to step 6:
When dividing 168 by 96, we get 1 with a remainder of 72.
The next digit of our result is 1. 
Result so far: 10121.0
If we take 96 away from 168, we end up with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Step 7:
96 can be fit into 720 7 times, resulting in a remainder of 48.
Put 7 as the next digit of the answer. 
Result so far: 10121.7
If we take 672 away from 720, we end up with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Going ahead to step 8:
The number 96 fits into 480 5 times, leaving a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 10121.75
Deduct 480 from 480 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 9:
0 divided by 96 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 10121.75
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 10:
The number 96 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 10121.75
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 10121.75 with a remaining 0.0.