We look at the division of 96071994 by 926 
We're looking to find how many times 926 goes into 96071994.

On to step 1:
The number 926 fits into 9 0 times, leaving a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Append the next digit (6) from the dividend to 9 and continue with: 96 / 926

Moving on to step 2:
96 divided by 926 is 0 with a remainder of 96.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 96 leaves us with 96.
Fetch the next digit (0) from the dividend, attach it to 96 and continue: 960 / 926

Moving on to step 3:
If we divide 960 by 926, we get 1 and a remainder of 34.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 926 from 960 leaves us with 34.
Take the next digit (7) from the dividend and append it to 34, then repeat: 347 / 926

Moving on to step 4:
926 goes into 347 0 times with a remainder of 347.
Put 0 as the next digit of the answer. 
Result so far: 10.0
If we take 0 away from 347, we end up with 347.
Take the next digit (1) from the dividend and append it to 347, then repeat: 3471 / 926

Let's proceed to step 5:
926 goes into 3471 3 times with a remainder of 693.
Write down 3 as next digit of the result. 
Result so far: 103.0
The remainder is 693 after subtracting 2778 from 3471.
Take the next digit (9) from the dividend and append it to 693, then repeat: 6939 / 926

Let's proceed to step 6:
926 can be fit into 6939 7 times, resulting in a remainder of 457.
Record the quotient 7 as the next digit in the result. 
Result so far: 1037.0
If we subtract 6482 from 6939, we get 457.
Append the next digit (9) from the dividend to 457 and continue with: 4579 / 926

Step 7:
When dividing 4579 by 926, we get 4 with a remainder of 875.
The number 4 becomes the next digit in our result. 
Result so far: 10374.0
Deduct 3704 from 4579 and we're left with 875.
Take the next digit (4) from the dividend and append it to 875, then repeat: 8754 / 926

Moving on to step 8:
926 can be fit into 8754 9 times, resulting in a remainder of 420.
Use 9 as the next digit of our solution. 
Result so far: 103749.0
The remainder is 420 after subtracting 8334 from 8754.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4200, and continue the process.

On to step 9:
926 can be fit into 4200 4 times, resulting in a remainder of 496.
Use 4 as the next digit of our solution. 
Result so far: 103749.4
If we take 3704 away from 4200, we end up with 496.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4960, and continue the process.

Step 10:
926 goes into 4960 5 times with a remainder of 330.
Put 5 as the next digit of the answer. 
Result so far: 103749.45
The remainder is 330 after subtracting 4630 from 4960.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3300, and continue the process.

Let's proceed to step 11:
3300 divided by 926 is 3 with a remainder of 522.
Use 3 as the next digit of our solution. 
Result so far: 103749.453
If we take 2778 away from 3300, we end up with 522.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5220, and continue the process.

Going ahead to step 12:
926 goes into 5220 5 times with a remainder of 590.
Use 5 as the next digit of our solution. 
Result so far: 103749.4535
The remainder is 590 after subtracting 4630 from 5220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5900, and continue the process.

Step 13:
When dividing 5900 by 926, we get 6 with a remainder of 344.
The next digit of our result is 6. 
Result so far: 103749.45356
The remainder is 344 after subtracting 5556 from 5900.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3440, and continue the process.

Moving on to step 14:
926 can be fit into 3440 3 times, resulting in a remainder of 662.
Write down 3 as next digit of the result. 
Result so far: 103749.453563
If we subtract 2778 from 3440, we get 662.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6620, and continue the process.

Step 15:
926 can be fit into 6620 7 times, resulting in a remainder of 138.
The next digit of our result is 7. 
Result so far: 103749.4535637
The remainder is 138 after subtracting 6482 from 6620.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1380, and continue the process.

Advancing to step 16:
When dividing 1380 by 926, we get 1 with a remainder of 454.
The number 1 becomes the next digit in our result. 
Result so far: 103749.45356371
If we subtract 926 from 1380, we get 454.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4540, and continue the process.

The final result is 103749.45356371 with a remainder of 4.54e-07.