87963 ÷ 95 
Our goal is to divide 87963 by 95.

On to step 1:
If we divide 8 by 95, we get 0 and a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Bring next digit (7) of the dividend behind the 8 and repeat the process: 87 / 95

Going ahead to step 2:
The number 95 fits into 87 0 times, leaving a remainder of 87.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 87, we get 87.
Fetch the next digit (9) from the dividend, attach it to 87 and continue: 879 / 95

On to step 3:
The number 95 fits into 879 9 times, leaving a remainder of 24.
Use 9 as the next digit of our solution. 
Result so far: 9.0
Subtract 855 from 879 to get 24.
Bring next digit (6) of the dividend behind the 24 and repeat the process: 246 / 95

Going ahead to step 4:
95 can be fit into 246 2 times, resulting in a remainder of 56.
Use 2 as the next digit of our solution. 
Result so far: 92.0
The remainder is 56 after subtracting 190 from 246.
Take the next digit (3) from the dividend and append it to 56, then repeat: 563 / 95

Let's proceed to step 5:
The number 95 fits into 563 5 times, leaving a remainder of 88.
The next digit of our result is 5. 
Result so far: 925.0
Deduct 475 from 563 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.

On to step 6:
When dividing 880 by 95, we get 9 with a remainder of 25.
Put 9 as the next digit of the answer. 
Result so far: 925.9
If we subtract 855 from 880, we get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Let's proceed to step 7:
The number 95 fits into 250 2 times, leaving a remainder of 60.
Use 2 as the next digit of our solution. 
Result so far: 925.92
Deduct 190 from 250 and we're left with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Let's proceed to step 8:
When dividing 600 by 95, we get 6 with a remainder of 30.
Write down 6 as next digit of the result. 
Result so far: 925.926
Subtract 570 from 600 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 9:
300 divided by 95 is 3 with a remainder of 15.
Put 3 as the next digit of the answer. 
Result so far: 925.9263
Subtracting 285 from 300 leaves us with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Moving on to step 10:
The number 95 fits into 150 1 times, leaving a remainder of 55.
Write down 1 as next digit of the result. 
Result so far: 925.92631
If we take 95 away from 150, we end up with 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Going ahead to step 11:
The number 95 fits into 550 5 times, leaving a remainder of 75.
Use 5 as the next digit of our solution. 
Result so far: 925.926315
If we take 475 away from 550, we end up with 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Let's proceed to step 12:
750 divided by 95 is 7 with a remainder of 85.
The next digit of our result is 7. 
Result so far: 925.9263157
Deduct 665 from 750 and we're left with 85.
Since there are no more digits in the dividend, we add a zero to the remainder making it 850, and continue the process.

Advancing to step 13:
If we divide 850 by 95, we get 8 and a remainder of 90.
The next digit of our result is 8. 
Result so far: 925.92631578
If we take 760 away from 850, we end up with 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

In conclusion, the division gives 925.92631578 with a balance of 9e-08.