We look at the division of 961932 by 47 
We want to figure out the number of times 961932 can be divided by 47.

Let's proceed to step 1:
The number 47 fits into 9 0 times, leaving a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Take the next digit (6) from the dividend and append it to 9, then repeat: 96 / 47

Going ahead to step 2:
When dividing 96 by 47, we get 2 with a remainder of 2.
Write down 2 as next digit of the result. 
Result so far: 2.0
Deduct 94 from 96 and we're left with 2.
Fetch the next digit (1) from the dividend, attach it to 2 and continue: 21 / 47

Moving on to step 3:
The number 47 fits into 21 0 times, leaving a remainder of 21.
The next digit of our result is 0. 
Result so far: 20.0
Subtracting 0 from 21 leaves us with 21.
Include the next digit (9) from the dividend after 21, then repeat: 219 / 47

Let's proceed to step 4:
When dividing 219 by 47, we get 4 with a remainder of 31.
The next digit of our result is 4. 
Result so far: 204.0
Deduct 188 from 219 and we're left with 31.
Fetch the next digit (3) from the dividend, attach it to 31 and continue: 313 / 47

Let's proceed to step 5:
47 can be fit into 313 6 times, resulting in a remainder of 31.
Put 6 as the next digit of the answer. 
Result so far: 2046.0
If we take 282 away from 313, we end up with 31.
Bring next digit (2) of the dividend behind the 31 and repeat the process: 312 / 47

On to step 6:
If we divide 312 by 47, we get 6 and a remainder of 30.
The number 6 becomes the next digit in our result. 
Result so far: 20466.0
If we subtract 282 from 312, we 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.

Going ahead to step 7:
300 divided by 47 is 6 with a remainder of 18.
Record the quotient 6 as the next digit in the result. 
Result so far: 20466.6
If we subtract 282 from 300, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Advancing to step 8:
47 can be fit into 180 3 times, resulting in a remainder of 39.
The next digit of our result is 3. 
Result so far: 20466.63
If we take 141 away from 180, we end up with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Advancing to step 9:
If we divide 390 by 47, we get 8 and a remainder of 14.
Write down 8 as next digit of the result. 
Result so far: 20466.638
Deduct 376 from 390 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

On to step 10:
47 can be fit into 140 2 times, resulting in a remainder of 46.
Record the quotient 2 as the next digit in the result. 
Result so far: 20466.6382
If we subtract 94 from 140, we get 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Advancing to step 11:
The number 47 fits into 460 9 times, leaving a remainder of 37.
Use 9 as the next digit of our solution. 
Result so far: 20466.63829
Subtract 423 from 460 to get 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Moving on to step 12:
If we divide 370 by 47, we get 7 and a remainder of 41.
Use 7 as the next digit of our solution. 
Result so far: 20466.638297
Subtracting 329 from 370 leaves us with 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Let's proceed to step 13:
47 goes into 410 8 times with a remainder of 34.
Record the quotient 8 as the next digit in the result. 
Result so far: 20466.6382978
The remainder is 34 after subtracting 376 from 410.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Let's proceed to step 14:
The number 47 fits into 340 7 times, leaving a remainder of 11.
The next digit of our result is 7. 
Result so far: 20466.63829787
Subtracting 329 from 340 leaves us with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

In conclusion, the division gives 20466.63829787 with a balance of 1.1e-08.