We look at the division of 265735 by 96 
We're looking to find how many times 96 goes into 265735.

Let's proceed to step 1:
The number 96 fits into 2 0 times, leaving a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Fetch the next digit (6) from the dividend, attach it to 2 and continue: 26 / 96

Advancing to step 2:
96 can be fit into 26 0 times, resulting in a remainder of 26.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 26, we end up with 26.
Bring next digit (5) of the dividend behind the 26 and repeat the process: 265 / 96

Going ahead to step 3:
When dividing 265 by 96, we get 2 with a remainder of 73.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we take 192 away from 265, we end up with 73.
Fetch the next digit (7) from the dividend, attach it to 73 and continue: 737 / 96

On to step 4:
When dividing 737 by 96, we get 7 with a remainder of 65.
Record the quotient 7 as the next digit in the result. 
Result so far: 27.0
Subtracting 672 from 737 leaves us with 65.
Include the next digit (3) from the dividend after 65, then repeat: 653 / 96

Step 5:
96 can be fit into 653 6 times, resulting in a remainder of 77.
Put 6 as the next digit of the answer. 
Result so far: 276.0
Subtract 576 from 653 to get 77.
Take the next digit (5) from the dividend and append it to 77, then repeat: 775 / 96

Going ahead to step 6:
96 goes into 775 8 times with a remainder of 7.
The next digit of our result is 8. 
Result so far: 2768.0
The remainder is 7 after subtracting 768 from 775.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Step 7:
96 goes into 70 0 times with a remainder of 70.
The next digit of our result is 0. 
Result so far: 2768.0
If we take 0 away from 70, we end up with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Advancing to step 8:
If we divide 700 by 96, we get 7 and a remainder of 28.
Write down 7 as next digit of the result. 
Result so far: 2768.07
Subtracting 672 from 700 leaves us with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

On to step 9:
When dividing 280 by 96, we get 2 with a remainder of 88.
Write down 2 as next digit of the result. 
Result so far: 2768.072
Deduct 192 from 280 and we're left with 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

Going ahead to step 10:
96 goes into 880 9 times with a remainder of 16.
Write down 9 as next digit of the result. 
Result so far: 2768.0729
Subtract 864 from 880 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 11:
The number 96 fits into 160 1 times, leaving a remainder of 64.
Use 1 as the next digit of our solution. 
Result so far: 2768.07291
Subtract 96 from 160 to get 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Going ahead to step 12:
96 can be fit into 640 6 times, resulting in a remainder of 64.
Record the quotient 6 as the next digit in the result. 
Result so far: 2768.072916
Deduct 576 from 640 and we're left with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

On to step 13:
96 can be fit into 640 6 times, resulting in a remainder of 64.
The next digit of our result is 6. 
Result so far: 2768.0729166
If we subtract 576 from 640, we get 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

In conclusion, the division gives 2768.0729166 with a balance of 6.4e-07.