Let's divide 96712097 by 3
We want to figure out the number of times 96712097 can be divided by 3.

Step 1:
When dividing 9 by 3, we get 3 with a remainder of 0.
Put 3 as the next digit of the answer. 
Result so far: 3.0
If we take 9 away from 9, we end up with 0.
Take the next digit (6) from the dividend and append it to 0, then repeat: 6 / 3

Let's proceed to step 2:
When dividing 6 by 3, we get 2 with a remainder of 0.
Write down 2 as next digit of the result. 
Result so far: 32.0
The remainder is 0 after subtracting 6 from 6.
Bring next digit (7) of the dividend behind the 0 and repeat the process: 7 / 3

Step 3:
The number 3 fits into 7 2 times, leaving a remainder of 1.
The number 2 becomes the next digit in our result. 
Result so far: 322.0
Subtract 6 from 7 to get 1.
Take the next digit (1) from the dividend and append it to 1, then repeat: 11 / 3

Let's proceed to step 4:
11 divided by 3 is 3 with a remainder of 2.
Write down 3 as next digit of the result. 
Result so far: 3223.0
Subtract 9 from 11 to get 2.
Include the next digit (2) from the dividend after 2, then repeat: 22 / 3

Moving on to step 5:
3 can be fit into 22 7 times, resulting in a remainder of 1.
Record the quotient 7 as the next digit in the result. 
Result so far: 32237.0
Subtract 21 from 22 to get 1.
Take the next digit (0) from the dividend and append it to 1, then repeat: 10 / 3

Let's proceed to step 6:
3 can be fit into 10 3 times, resulting in a remainder of 1.
Use 3 as the next digit of our solution. 
Result so far: 322373.0
The remainder is 1 after subtracting 9 from 10.
Include the next digit (9) from the dividend after 1, then repeat: 19 / 3

Let's proceed to step 7:
The number 3 fits into 19 6 times, leaving a remainder of 1.
Use 6 as the next digit of our solution. 
Result so far: 3223736.0
Deduct 18 from 19 and we're left with 1.
Bring next digit (7) of the dividend behind the 1 and repeat the process: 17 / 3

Step 8:
If we divide 17 by 3, we get 5 and a remainder of 2.
The next digit of our result is 5. 
Result so far: 32237365.0
Deduct 15 from 17 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Moving on to step 9:
When dividing 20 by 3, we get 6 with a remainder of 2.
Record the quotient 6 as the next digit in the result. 
Result so far: 32237365.6
Subtracting 18 from 20 leaves us with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 10:
3 can be fit into 20 6 times, resulting in a remainder of 2.
The number 6 becomes the next digit in our result. 
Result so far: 32237365.66
Deduct 18 from 20 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

The final outcome is 32237365.66, with a leftover of 0.002.