We look at the division of 99960014 by 316 
We want to figure out the number of times 99960014 can be divided by 316.

Moving on to step 1:
If we divide 9 by 316, we get 0 and a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Append the next digit (9) from the dividend to 9 and continue with: 99 / 316

Going ahead to step 2:
The number 316 fits into 99 0 times, leaving a remainder of 99.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 99, we get 99.
Grab the next digit (9) from the dividend, add it to 99, then carry on: 999 / 316

Moving on to step 3:
If we divide 999 by 316, we get 3 and a remainder of 51.
Put 3 as the next digit of the answer. 
Result so far: 3.0
If we subtract 948 from 999, we get 51.
Append the next digit (6) from the dividend to 51 and continue with: 516 / 316

Going ahead to step 4:
When dividing 516 by 316, we get 1 with a remainder of 200.
Record the quotient 1 as the next digit in the result. 
Result so far: 31.0
Subtract 316 from 516 to get 200.
Append the next digit (0) from the dividend to 200 and continue with: 2000 / 316

Going ahead to step 5:
316 goes into 2000 6 times with a remainder of 104.
The number 6 becomes the next digit in our result. 
Result so far: 316.0
Subtract 1896 from 2000 to get 104.
Bring next digit (0) of the dividend behind the 104 and repeat the process: 1040 / 316

Let's proceed to step 6:
When dividing 1040 by 316, we get 3 with a remainder of 92.
The number 3 becomes the next digit in our result. 
Result so far: 3163.0
Subtract 948 from 1040 to get 92.
Include the next digit (1) from the dividend after 92, then repeat: 921 / 316

Going ahead to step 7:
The number 316 fits into 921 2 times, leaving a remainder of 289.
The next digit of our result is 2. 
Result so far: 31632.0
The remainder is 289 after subtracting 632 from 921.
Grab the next digit (4) from the dividend, add it to 289, then carry on: 2894 / 316

On to step 8:
316 goes into 2894 9 times with a remainder of 50.
Use 9 as the next digit of our solution. 
Result so far: 316329.0
The remainder is 50 after subtracting 2844 from 2894.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

On to step 9:
If we divide 500 by 316, we get 1 and a remainder of 184.
Write down 1 as next digit of the result. 
Result so far: 316329.1
Subtract 316 from 500 to get 184.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1840, and continue the process.

Going ahead to step 10:
316 goes into 1840 5 times with a remainder of 260.
The next digit of our result is 5. 
Result so far: 316329.15
Subtract 1580 from 1840 to get 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

On to step 11:
When dividing 2600 by 316, we get 8 with a remainder of 72.
Write down 8 as next digit of the result. 
Result so far: 316329.158
The remainder is 72 after subtracting 2528 from 2600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

On to step 12:
If we divide 720 by 316, we get 2 and a remainder of 88.
Put 2 as the next digit of the answer. 
Result so far: 316329.1582
The remainder is 88 after subtracting 632 from 720.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

Let's proceed to step 13:
316 can be fit into 880 2 times, resulting in a remainder of 248.
Put 2 as the next digit of the answer. 
Result so far: 316329.15822
Deduct 632 from 880 and we're left with 248.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2480, and continue the process.

The final result is 316329.15822 with a remainder of 0.000248.