We're dividing 142797 by 96 
We're looking to find how many times 96 goes into 142797.

Step 1:
96 goes into 1 0 times with a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Grab the next digit (4) from the dividend, add it to 1, then carry on: 14 / 96

Step 2:
96 goes into 14 0 times with a remainder of 14.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 14 and we're left with 14.
Include the next digit (2) from the dividend after 14, then repeat: 142 / 96

Going ahead to step 3:
The number 96 fits into 142 1 times, leaving a remainder of 46.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 96 from 142 to get 46.
Include the next digit (7) from the dividend after 46, then repeat: 467 / 96

On to step 4:
467 divided by 96 is 4 with a remainder of 83.
Write down 4 as next digit of the result. 
Result so far: 14.0
Subtract 384 from 467 to get 83.
Append the next digit (9) from the dividend to 83 and continue with: 839 / 96

On to step 5:
839 divided by 96 is 8 with a remainder of 71.
Write down 8 as next digit of the result. 
Result so far: 148.0
If we subtract 768 from 839, we get 71.
Bring next digit (7) of the dividend behind the 71 and repeat the process: 717 / 96

Let's proceed to step 6:
When dividing 717 by 96, we get 7 with a remainder of 45.
The number 7 becomes the next digit in our result. 
Result so far: 1487.0
Deduct 672 from 717 and we're left with 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Going ahead to step 7:
96 can be fit into 450 4 times, resulting in a remainder of 66.
Write down 4 as next digit of the result. 
Result so far: 1487.4
Subtracting 384 from 450 leaves us with 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

On to step 8:
660 divided by 96 is 6 with a remainder of 84.
Record the quotient 6 as the next digit in the result. 
Result so far: 1487.46
Subtracting 576 from 660 leaves us with 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Moving on to step 9:
If we divide 840 by 96, we get 8 and a remainder of 72.
The number 8 becomes the next digit in our result. 
Result so far: 1487.468
If we subtract 768 from 840, we get 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

On to step 10:
720 divided by 96 is 7 with a remainder of 48.
Use 7 as the next digit of our solution. 
Result so far: 1487.4687
Subtracting 672 from 720 leaves us with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Step 11:
480 divided by 96 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 1487.46875
If we subtract 480 from 480, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 12:
When dividing 0 by 96, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 1487.46875
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 13:
96 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 1487.46875
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 1487.46875 with a balance of 0.0.