We divide 96788 by 61
We want to divide 96788 by 61.

Moving on to step 1:
When dividing 9 by 61, we get 0 with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Take the next digit (6) from the dividend and append it to 9, then repeat: 96 / 61

Advancing to step 2:
96 divided by 61 is 1 with a remainder of 35.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtract 61 from 96 to get 35.
Grab the next digit (7) from the dividend, add it to 35, then carry on: 357 / 61

Let's proceed to step 3:
The number 61 fits into 357 5 times, leaving a remainder of 52.
The next digit of our result is 5. 
Result so far: 15.0
Subtracting 305 from 357 leaves us with 52.
Bring next digit (8) of the dividend behind the 52 and repeat the process: 528 / 61

Let's proceed to step 4:
61 can be fit into 528 8 times, resulting in a remainder of 40.
Record the quotient 8 as the next digit in the result. 
Result so far: 158.0
The remainder is 40 after subtracting 488 from 528.
Append the next digit (8) from the dividend to 40 and continue with: 408 / 61

Let's proceed to step 5:
When dividing 408 by 61, we get 6 with a remainder of 42.
The number 6 becomes the next digit in our result. 
Result so far: 1586.0
Subtracting 366 from 408 leaves us with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Advancing to step 6:
If we divide 420 by 61, we get 6 and a remainder of 54.
Write down 6 as next digit of the result. 
Result so far: 1586.6
Subtract 366 from 420 to get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Moving on to step 7:
540 divided by 61 is 8 with a remainder of 52.
The next digit of our result is 8. 
Result so far: 1586.68
If we subtract 488 from 540, 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.

Going ahead to step 8:
If we divide 520 by 61, we get 8 and a remainder of 32.
The next digit of our result is 8. 
Result so far: 1586.688
Subtracting 488 from 520 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.

The final result is 1586.688 with a remainder of 0.0032.