We're dividing 96944140 by 310 
Let's see how many times 310 fits into 96944140.

Step 1:
If we divide 9 by 310, we get 0 and a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Include the next digit (6) from the dividend after 9, then repeat: 96 / 310

Going ahead to step 2:
If we divide 96 by 310, we get 0 and a remainder of 96.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 96, we get 96.
Bring next digit (9) of the dividend behind the 96 and repeat the process: 969 / 310

Let's proceed to step 3:
969 divided by 310 is 3 with a remainder of 39.
Use 3 as the next digit of our solution. 
Result so far: 3.0
If we subtract 930 from 969, we get 39.
Fetch the next digit (4) from the dividend, attach it to 39 and continue: 394 / 310

Going ahead to step 4:
When dividing 394 by 310, we get 1 with a remainder of 84.
Record the quotient 1 as the next digit in the result. 
Result so far: 31.0
Subtract 310 from 394 to get 84.
Take the next digit (4) from the dividend and append it to 84, then repeat: 844 / 310

Step 5:
When dividing 844 by 310, we get 2 with a remainder of 224.
The next digit of our result is 2. 
Result so far: 312.0
Deduct 620 from 844 and we're left with 224.
Include the next digit (1) from the dividend after 224, then repeat: 2241 / 310

Let's proceed to step 6:
310 can be fit into 2241 7 times, resulting in a remainder of 71.
Use 7 as the next digit of our solution. 
Result so far: 3127.0
The remainder is 71 after subtracting 2170 from 2241.
Grab the next digit (4) from the dividend, add it to 71, then carry on: 714 / 310

Moving on to step 7:
310 goes into 714 2 times with a remainder of 94.
Use 2 as the next digit of our solution. 
Result so far: 31272.0
If we subtract 620 from 714, we get 94.
Fetch the next digit (0) from the dividend, attach it to 94 and continue: 940 / 310

On to step 8:
When dividing 940 by 310, we get 3 with a remainder of 10.
Use 3 as the next digit of our solution. 
Result so far: 312723.0
If we take 930 away from 940, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 9:
310 can be fit into 100 0 times, resulting in a remainder of 100.
Write down 0 as next digit of the result. 
Result so far: 312723.0
Deduct 0 from 100 and we're left with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

On to step 10:
The number 310 fits into 1000 3 times, leaving a remainder of 70.
Record the quotient 3 as the next digit in the result. 
Result so far: 312723.03
If we subtract 930 from 1000, we get 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Moving on to step 11:
310 goes into 700 2 times with a remainder of 80.
The number 2 becomes the next digit in our result. 
Result so far: 312723.032
Subtracting 620 from 700 leaves us with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Let's proceed to step 12:
310 goes into 800 2 times with a remainder of 180.
The number 2 becomes the next digit in our result. 
Result so far: 312723.0322
The remainder is 180 after subtracting 620 from 800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

The final result is 312723.0322 with a remainder of 0.0018.