96 ÷ 3 = 32 R0
Let's divide 96 by 3.

Step 1:
3 goes into 9 3 times with a remainder of 0.
Write down 3 as next digit of of the result. 
Result so far: 3
Subtract 9 from 9 to get 0.
Bring next digit (6) of the dividend behind the 0 and repeat the process: 6 / 3

Step 2:
3 goes into 6 2 times with a remainder of 0.
Write down 2 as next digit of of the result. 
Result so far: 32
Subtract 6 from 6 to get 0.

The final result is 32 with a remainder of 0.