We look at the division of 96686644 by 243 
Our goal is to divide 96686644 by 243.

Going ahead to step 1:
243 goes into 9 0 times with a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Include the next digit (6) from the dividend after 9, then repeat: 96 / 243

Advancing to step 2:
When dividing 96 by 243, we get 0 with a remainder of 96.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 96 and we're left with 96.
Bring next digit (6) of the dividend behind the 96 and repeat the process: 966 / 243

On to step 3:
243 can be fit into 966 3 times, resulting in a remainder of 237.
The next digit of our result is 3. 
Result so far: 3.0
Subtract 729 from 966 to get 237.
Take the next digit (8) from the dividend and append it to 237, then repeat: 2378 / 243

Advancing to step 4:
The number 243 fits into 2378 9 times, leaving a remainder of 191.
The next digit of our result is 9. 
Result so far: 39.0
If we subtract 2187 from 2378, we get 191.
Take the next digit (6) from the dividend and append it to 191, then repeat: 1916 / 243

Going ahead to step 5:
1916 divided by 243 is 7 with a remainder of 215.
Put 7 as the next digit of the answer. 
Result so far: 397.0
If we subtract 1701 from 1916, we get 215.
Fetch the next digit (6) from the dividend, attach it to 215 and continue: 2156 / 243

Let's proceed to step 6:
243 can be fit into 2156 8 times, resulting in a remainder of 212.
The number 8 becomes the next digit in our result. 
Result so far: 3978.0
Subtract 1944 from 2156 to get 212.
Include the next digit (4) from the dividend after 212, then repeat: 2124 / 243

On to step 7:
The number 243 fits into 2124 8 times, leaving a remainder of 180.
Put 8 as the next digit of the answer. 
Result so far: 39788.0
Deduct 1944 from 2124 and we're left with 180.
Append the next digit (4) from the dividend to 180 and continue with: 1804 / 243

Step 8:
The number 243 fits into 1804 7 times, leaving a remainder of 103.
The number 7 becomes the next digit in our result. 
Result so far: 397887.0
If we take 1701 away from 1804, we end up with 103.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1030, and continue the process.

Step 9:
The number 243 fits into 1030 4 times, leaving a remainder of 58.
The number 4 becomes the next digit in our result. 
Result so far: 397887.4
If we subtract 972 from 1030, we get 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Going ahead to step 10:
243 goes into 580 2 times with a remainder of 94.
Record the quotient 2 as the next digit in the result. 
Result so far: 397887.42
Subtract 486 from 580 to get 94.
Since there are no more digits in the dividend, we add a zero to the remainder making it 940, and continue the process.

Step 11:
940 divided by 243 is 3 with a remainder of 211.
The next digit of our result is 3. 
Result so far: 397887.423
The remainder is 211 after subtracting 729 from 940.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2110, and continue the process.

Step 12:
243 can be fit into 2110 8 times, resulting in a remainder of 166.
The next digit of our result is 8. 
Result so far: 397887.4238
Subtracting 1944 from 2110 leaves us with 166.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1660, and continue the process.

Step 13:
243 can be fit into 1660 6 times, resulting in a remainder of 202.
The next digit of our result is 6. 
Result so far: 397887.42386
If we take 1458 away from 1660, we end up with 202.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2020, and continue the process.

On to step 14:
The number 243 fits into 2020 8 times, leaving a remainder of 76.
Use 8 as the next digit of our solution. 
Result so far: 397887.423868
If we take 1944 away from 2020, we end up with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Moving on to step 15:
243 can be fit into 760 3 times, resulting in a remainder of 31.
The number 3 becomes the next digit in our result. 
Result so far: 397887.4238683
The remainder is 31 after subtracting 729 from 760.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Step 16:
310 divided by 243 is 1 with a remainder of 67.
Put 1 as the next digit of the answer. 
Result so far: 397887.42386831
The remainder is 67 after subtracting 243 from 310.
Since there are no more digits in the dividend, we add a zero to the remainder making it 670, and continue the process.

In conclusion, the division gives 397887.42386831 with a balance of 6.7e-08.