We look at the division of 96732778 by 851 
We want to figure out the number of times 96732778 can be divided by 851.

Advancing to step 1:
851 goes into 9 0 times with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Take the next digit (6) from the dividend and append it to 9, then repeat: 96 / 851

Let's proceed to step 2:
851 can be fit into 96 0 times, resulting in a remainder of 96.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 96 leaves us with 96.
Grab the next digit (7) from the dividend, add it to 96, then carry on: 967 / 851

On to step 3:
851 can be fit into 967 1 times, resulting in a remainder of 116.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 851 from 967 and we're left with 116.
Take the next digit (3) from the dividend and append it to 116, then repeat: 1163 / 851

Step 4:
When dividing 1163 by 851, we get 1 with a remainder of 312.
Put 1 as the next digit of the answer. 
Result so far: 11.0
The remainder is 312 after subtracting 851 from 1163.
Take the next digit (2) from the dividend and append it to 312, then repeat: 3122 / 851

Moving on to step 5:
When dividing 3122 by 851, we get 3 with a remainder of 569.
Put 3 as the next digit of the answer. 
Result so far: 113.0
The remainder is 569 after subtracting 2553 from 3122.
Fetch the next digit (7) from the dividend, attach it to 569 and continue: 5697 / 851

Advancing to step 6:
If we divide 5697 by 851, we get 6 and a remainder of 591.
Write down 6 as next digit of the result. 
Result so far: 1136.0
The remainder is 591 after subtracting 5106 from 5697.
Bring next digit (7) of the dividend behind the 591 and repeat the process: 5917 / 851

Going ahead to step 7:
The number 851 fits into 5917 6 times, leaving a remainder of 811.
Put 6 as the next digit of the answer. 
Result so far: 11366.0
If we subtract 5106 from 5917, we get 811.
Fetch the next digit (8) from the dividend, attach it to 811 and continue: 8118 / 851

Moving on to step 8:
8118 divided by 851 is 9 with a remainder of 459.
Put 9 as the next digit of the answer. 
Result so far: 113669.0
Subtract 7659 from 8118 to get 459.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4590, and continue the process.

Let's proceed to step 9:
When dividing 4590 by 851, we get 5 with a remainder of 335.
Write down 5 as next digit of the result. 
Result so far: 113669.5
Subtracting 4255 from 4590 leaves us with 335.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3350, and continue the process.

On to step 10:
3350 divided by 851 is 3 with a remainder of 797.
The number 3 becomes the next digit in our result. 
Result so far: 113669.53
Deduct 2553 from 3350 and we're left with 797.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7970, and continue the process.

Advancing to step 11:
When dividing 7970 by 851, we get 9 with a remainder of 311.
The next digit of our result is 9. 
Result so far: 113669.539
Subtracting 7659 from 7970 leaves us with 311.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3110, and continue the process.

Step 12:
When dividing 3110 by 851, we get 3 with a remainder of 557.
Write down 3 as next digit of the result. 
Result so far: 113669.5393
If we subtract 2553 from 3110, we get 557.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5570, and continue the process.

Going ahead to step 13:
851 can be fit into 5570 6 times, resulting in a remainder of 464.
Put 6 as the next digit of the answer. 
Result so far: 113669.53936
Deduct 5106 from 5570 and we're left with 464.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4640, and continue the process.

Moving on to step 14:
4640 divided by 851 is 5 with a remainder of 385.
Record the quotient 5 as the next digit in the result. 
Result so far: 113669.539365
Subtract 4255 from 4640 to get 385.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3850, and continue the process.

On to step 15:
3850 divided by 851 is 4 with a remainder of 446.
Record the quotient 4 as the next digit in the result. 
Result so far: 113669.5393654
If we take 3404 away from 3850, we end up with 446.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4460, and continue the process.

Advancing to step 16:
If we divide 4460 by 851, we get 5 and a remainder of 205.
Write down 5 as next digit of the result. 
Result so far: 113669.53936545
Deduct 4255 from 4460 and we're left with 205.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2050, and continue the process.

Our division results in 113669.53936545 with a remaining 2.05e-07.