96553991 ÷ 316 
We want to divide 96553991 by 316.

Going ahead to step 1:
316 goes into 9 0 times with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Grab the next digit (6) from the dividend, add it to 9, then carry on: 96 / 316

Going ahead to step 2:
The number 316 fits into 96 0 times, leaving a remainder of 96.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 96, we get 96.
Grab the next digit (5) from the dividend, add it to 96, then carry on: 965 / 316

Step 3:
965 divided by 316 is 3 with a remainder of 17.
The next digit of our result is 3. 
Result so far: 3.0
Deduct 948 from 965 and we're left with 17.
Include the next digit (5) from the dividend after 17, then repeat: 175 / 316

Moving on to step 4:
175 divided by 316 is 0 with a remainder of 175.
Write down 0 as next digit of the result. 
Result so far: 30.0
Subtracting 0 from 175 leaves us with 175.
Grab the next digit (3) from the dividend, add it to 175, then carry on: 1753 / 316

Moving on to step 5:
The number 316 fits into 1753 5 times, leaving a remainder of 173.
The next digit of our result is 5. 
Result so far: 305.0
Subtracting 1580 from 1753 leaves us with 173.
Bring next digit (9) of the dividend behind the 173 and repeat the process: 1739 / 316

Let's proceed to step 6:
When dividing 1739 by 316, we get 5 with a remainder of 159.
Put 5 as the next digit of the answer. 
Result so far: 3055.0
Subtract 1580 from 1739 to get 159.
Grab the next digit (9) from the dividend, add it to 159, then carry on: 1599 / 316

Step 7:
316 can be fit into 1599 5 times, resulting in a remainder of 19.
Record the quotient 5 as the next digit in the result. 
Result so far: 30555.0
Deduct 1580 from 1599 and we're left with 19.
Append the next digit (1) from the dividend to 19 and continue with: 191 / 316

Moving on to step 8:
If we divide 191 by 316, we get 0 and a remainder of 191.
Write down 0 as next digit of the result. 
Result so far: 305550.0
If we take 0 away from 191, we end up with 191.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1910, and continue the process.

Going ahead to step 9:
The number 316 fits into 1910 6 times, leaving a remainder of 14.
The next digit of our result is 6. 
Result so far: 305550.6
The remainder is 14 after subtracting 1896 from 1910.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Step 10:
When dividing 140 by 316, we get 0 with a remainder of 140.
Record the quotient 0 as the next digit in the result. 
Result so far: 305550.6
Subtract 0 from 140 to get 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Moving on to step 11:
If we divide 1400 by 316, we get 4 and a remainder of 136.
The next digit of our result is 4. 
Result so far: 305550.604
Subtracting 1264 from 1400 leaves us with 136.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1360, and continue the process.

Advancing to step 12:
If we divide 1360 by 316, we get 4 and a remainder of 96.
Write down 4 as next digit of the result. 
Result so far: 305550.6044
Subtracting 1264 from 1360 leaves us with 96.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

The final result is 305550.6044 with a remainder of 0.00096.