We're dividing 264139 by 96 
We're looking to find how many times 96 goes into 264139.

Going ahead to step 1:
If we divide 2 by 96, we get 0 and a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Include the next digit (6) from the dividend after 2, then repeat: 26 / 96

Moving on to step 2:
When dividing 26 by 96, we get 0 with a remainder of 26.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 26, we get 26.
Fetch the next digit (4) from the dividend, attach it to 26 and continue: 264 / 96

Going ahead to step 3:
264 divided by 96 is 2 with a remainder of 72.
The next digit of our result is 2. 
Result so far: 2.0
Deduct 192 from 264 and we're left with 72.
Bring next digit (1) of the dividend behind the 72 and repeat the process: 721 / 96

Advancing to step 4:
96 goes into 721 7 times with a remainder of 49.
The next digit of our result is 7. 
Result so far: 27.0
Subtract 672 from 721 to get 49.
Grab the next digit (3) from the dividend, add it to 49, then carry on: 493 / 96

Advancing to step 5:
96 goes into 493 5 times with a remainder of 13.
Use 5 as the next digit of our solution. 
Result so far: 275.0
Subtract 480 from 493 to get 13.
Fetch the next digit (9) from the dividend, attach it to 13 and continue: 139 / 96

Step 6:
When dividing 139 by 96, we get 1 with a remainder of 43.
The next digit of our result is 1. 
Result so far: 2751.0
If we subtract 96 from 139, we get 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Step 7:
The number 96 fits into 430 4 times, leaving a remainder of 46.
Write down 4 as next digit of the result. 
Result so far: 2751.4
Deduct 384 from 430 and we're left with 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Let's proceed to step 8:
If we divide 460 by 96, we get 4 and a remainder of 76.
The number 4 becomes the next digit in our result. 
Result so far: 2751.44
If we subtract 384 from 460, we get 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

In conclusion, the division gives 2751.44 with a balance of 0.076.