We're dividing 390978 by 96 
We want to figure out the number of times 390978 can be divided by 96.

Let's proceed to step 1:
3 divided by 96 is 0 with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Include the next digit (9) from the dividend after 3, then repeat: 39 / 96

Moving on to step 2:
If we divide 39 by 96, we get 0 and a remainder of 39.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 39 after subtracting 0 from 39.
Grab the next digit (0) from the dividend, add it to 39, then carry on: 390 / 96

Let's proceed to step 3:
390 divided by 96 is 4 with a remainder of 6.
Write down 4 as next digit of the result. 
Result so far: 4.0
The remainder is 6 after subtracting 384 from 390.
Include the next digit (9) from the dividend after 6, then repeat: 69 / 96

Let's proceed to step 4:
96 goes into 69 0 times with a remainder of 69.
Write down 0 as next digit of the result. 
Result so far: 40.0
If we take 0 away from 69, we end up with 69.
Append the next digit (7) from the dividend to 69 and continue with: 697 / 96

On to step 5:
When dividing 697 by 96, we get 7 with a remainder of 25.
Put 7 as the next digit of the answer. 
Result so far: 407.0
Subtracting 672 from 697 leaves us with 25.
Take the next digit (8) from the dividend and append it to 25, then repeat: 258 / 96

Advancing to step 6:
258 divided by 96 is 2 with a remainder of 66.
Use 2 as the next digit of our solution. 
Result so far: 4072.0
If we subtract 192 from 258, we get 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

Step 7:
96 goes into 660 6 times with a remainder of 84.
The number 6 becomes the next digit in our result. 
Result so far: 4072.6
If we take 576 away from 660, we end up with 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Going ahead to step 8:
The number 96 fits into 840 8 times, leaving a remainder of 72.
Write down 8 as next digit of the result. 
Result so far: 4072.68
If we subtract 768 from 840, we get 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Moving on to step 9:
96 goes into 720 7 times with a remainder of 48.
Write down 7 as next digit of the result. 
Result so far: 4072.687
If we subtract 672 from 720, we get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Moving on to step 10:
The number 96 fits into 480 5 times, leaving a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 4072.6875
Subtract 480 from 480 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.

Step 11:
The number 96 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 4072.6875
Subtracting 0 from 0 leaves us 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.

Going ahead to step 12:
The number 96 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 4072.6875
If we subtract 0 from 0, we 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.

After the division, we end up with 4072.6875 and a remainder of 0.0.