We're dividing 96927497 by 4 
Let's see how many times 4 fits into 96927497.

Step 1:
The number 4 fits into 9 2 times, leaving a remainder of 1.
Write down 2 as next digit of the result. 
Result so far: 2.0
Deduct 8 from 9 and we're left with 1.
Bring next digit (6) of the dividend behind the 1 and repeat the process: 16 / 4

On to step 2:
If we divide 16 by 4, we get 4 and a remainder of 0.
The number 4 becomes the next digit in our result. 
Result so far: 24.0
Deduct 16 from 16 and we're left with 0.
Fetch the next digit (9) from the dividend, attach it to 0 and continue: 9 / 4

Moving on to step 3:
When dividing 9 by 4, we get 2 with a remainder of 1.
The number 2 becomes the next digit in our result. 
Result so far: 242.0
The remainder is 1 after subtracting 8 from 9.
Bring next digit (2) of the dividend behind the 1 and repeat the process: 12 / 4

Moving on to step 4:
If we divide 12 by 4, we get 3 and a remainder of 0.
Put 3 as the next digit of the answer. 
Result so far: 2423.0
Deduct 12 from 12 and we're left with 0.
Include the next digit (7) from the dividend after 0, then repeat: 7 / 4

Going ahead to step 5:
7 divided by 4 is 1 with a remainder of 3.
Use 1 as the next digit of our solution. 
Result so far: 24231.0
Deduct 4 from 7 and we're left with 3.
Include the next digit (4) from the dividend after 3, then repeat: 34 / 4

Let's proceed to step 6:
34 divided by 4 is 8 with a remainder of 2.
The next digit of our result is 8. 
Result so far: 242318.0
Deduct 32 from 34 and we're left with 2.
Grab the next digit (9) from the dividend, add it to 2, then carry on: 29 / 4

Let's proceed to step 7:
The number 4 fits into 29 7 times, leaving a remainder of 1.
Record the quotient 7 as the next digit in the result. 
Result so far: 2423187.0
If we subtract 28 from 29, we get 1.
Append the next digit (7) from the dividend to 1 and continue with: 17 / 4

On to step 8:
4 goes into 17 4 times with a remainder of 1.
The number 4 becomes the next digit in our result. 
Result so far: 24231874.0
Deduct 16 from 17 and we're left with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Let's proceed to step 9:
The number 4 fits into 10 2 times, leaving a remainder of 2.
The next digit of our result is 2. 
Result so far: 24231874.2
Deduct 8 from 10 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.

Going ahead to step 10:
4 can be fit into 20 5 times, resulting in a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 24231874.25
Subtract 20 from 20 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.

Moving on to step 11:
4 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 24231874.25
If we take 0 away from 0, we end up 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.

On to step 12:
If we divide 0 by 4, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 24231874.25
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.

Our division results in 24231874.25 with a remaining 0.0.