We look at the division of 407264 by 96 
Our goal is to divide 407264 by 96.

Let's proceed to step 1:
96 goes into 4 0 times with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 96

Moving on to step 2:
If we divide 40 by 96, we get 0 and a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Append the next digit (7) from the dividend to 40 and continue with: 407 / 96

Step 3:
When dividing 407 by 96, we get 4 with a remainder of 23.
The next digit of our result is 4. 
Result so far: 4.0
If we take 384 away from 407, we end up with 23.
Include the next digit (2) from the dividend after 23, then repeat: 232 / 96

Advancing to step 4:
232 divided by 96 is 2 with a remainder of 40.
Write down 2 as next digit of the result. 
Result so far: 42.0
If we subtract 192 from 232, we get 40.
Include the next digit (6) from the dividend after 40, then repeat: 406 / 96

Going ahead to step 5:
96 goes into 406 4 times with a remainder of 22.
The number 4 becomes the next digit in our result. 
Result so far: 424.0
If we take 384 away from 406, we end up with 22.
Append the next digit (4) from the dividend to 22 and continue with: 224 / 96

Going ahead to step 6:
224 divided by 96 is 2 with a remainder of 32.
The next digit of our result is 2. 
Result so far: 4242.0
Subtracting 192 from 224 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

On to step 7:
The number 96 fits into 320 3 times, leaving a remainder of 32.
Record the quotient 3 as the next digit in the result. 
Result so far: 4242.3
Subtract 288 from 320 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Moving on to step 8:
If we divide 320 by 96, we get 3 and a remainder of 32.
The number 3 becomes the next digit in our result. 
Result so far: 4242.33
Subtracting 288 from 320 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Our division results in 4242.33 with a remaining 0.032.