We're dividing 234613 by 96 
Our goal is to divide 234613 by 96.

Going ahead to step 1:
If we divide 2 by 96, we get 0 and a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Fetch the next digit (3) from the dividend, attach it to 2 and continue: 23 / 96

Let's proceed to step 2:
96 goes into 23 0 times with a remainder of 23.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 23, we get 23.
Bring next digit (4) of the dividend behind the 23 and repeat the process: 234 / 96

Step 3:
96 goes into 234 2 times with a remainder of 42.
Write down 2 as next digit of the result. 
Result so far: 2.0
Deduct 192 from 234 and we're left with 42.
Append the next digit (6) from the dividend to 42 and continue with: 426 / 96

Step 4:
When dividing 426 by 96, we get 4 with a remainder of 42.
Put 4 as the next digit of the answer. 
Result so far: 24.0
If we subtract 384 from 426, we get 42.
Grab the next digit (1) from the dividend, add it to 42, then carry on: 421 / 96

Let's proceed to step 5:
If we divide 421 by 96, we get 4 and a remainder of 37.
The number 4 becomes the next digit in our result. 
Result so far: 244.0
Deduct 384 from 421 and we're left with 37.
Take the next digit (3) from the dividend and append it to 37, then repeat: 373 / 96

On to step 6:
373 divided by 96 is 3 with a remainder of 85.
Use 3 as the next digit of our solution. 
Result so far: 2443.0
If we subtract 288 from 373, we get 85.
Since there are no more digits in the dividend, we add a zero to the remainder making it 850, and continue the process.

Step 7:
When dividing 850 by 96, we get 8 with a remainder of 82.
Use 8 as the next digit of our solution. 
Result so far: 2443.8
If we take 768 away from 850, we end up with 82.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

Step 8:
96 can be fit into 820 8 times, resulting in a remainder of 52.
Record the quotient 8 as the next digit in the result. 
Result so far: 2443.88
If we subtract 768 from 820, we get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

After the division, we end up with 2443.88 and a remainder of 0.052.