We're dividing 96866043 by 678 
We're looking to find how many times 678 goes into 96866043.

Going ahead to step 1:
The number 678 fits into 9 0 times, leaving a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Grab the next digit (6) from the dividend, add it to 9, then carry on: 96 / 678

Let's proceed to step 2:
96 divided by 678 is 0 with a remainder of 96.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 96 leaves us with 96.
Include the next digit (8) from the dividend after 96, then repeat: 968 / 678

On to step 3:
The number 678 fits into 968 1 times, leaving a remainder of 290.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 678 from 968 leaves us with 290.
Grab the next digit (6) from the dividend, add it to 290, then carry on: 2906 / 678

Moving on to step 4:
If we divide 2906 by 678, we get 4 and a remainder of 194.
The number 4 becomes the next digit in our result. 
Result so far: 14.0
The remainder is 194 after subtracting 2712 from 2906.
Fetch the next digit (6) from the dividend, attach it to 194 and continue: 1946 / 678

Moving on to step 5:
678 can be fit into 1946 2 times, resulting in a remainder of 590.
Record the quotient 2 as the next digit in the result. 
Result so far: 142.0
The remainder is 590 after subtracting 1356 from 1946.
Append the next digit (0) from the dividend to 590 and continue with: 5900 / 678

On to step 6:
When dividing 5900 by 678, we get 8 with a remainder of 476.
The number 8 becomes the next digit in our result. 
Result so far: 1428.0
Deduct 5424 from 5900 and we're left with 476.
Fetch the next digit (4) from the dividend, attach it to 476 and continue: 4764 / 678

Step 7:
If we divide 4764 by 678, we get 7 and a remainder of 18.
Use 7 as the next digit of our solution. 
Result so far: 14287.0
Subtracting 4746 from 4764 leaves us with 18.
Include the next digit (3) from the dividend after 18, then repeat: 183 / 678

Advancing to step 8:
678 can be fit into 183 0 times, resulting in a remainder of 183.
The number 0 becomes the next digit in our result. 
Result so far: 142870.0
If we subtract 0 from 183, we get 183.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1830, and continue the process.

Moving on to step 9:
678 goes into 1830 2 times with a remainder of 474.
Put 2 as the next digit of the answer. 
Result so far: 142870.2
If we take 1356 away from 1830, we end up with 474.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4740, and continue the process.

Going ahead to step 10:
The number 678 fits into 4740 6 times, leaving a remainder of 672.
Write down 6 as next digit of the result. 
Result so far: 142870.26
Subtract 4068 from 4740 to get 672.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6720, and continue the process.

Moving on to step 11:
When dividing 6720 by 678, we get 9 with a remainder of 618.
Write down 9 as next digit of the result. 
Result so far: 142870.269
Deduct 6102 from 6720 and we're left with 618.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6180, and continue the process.

On to step 12:
When dividing 6180 by 678, we get 9 with a remainder of 78.
The number 9 becomes the next digit in our result. 
Result so far: 142870.2699
The remainder is 78 after subtracting 6102 from 6180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

The quotient of the division is 142870.2699, and the remainder is 0.00078.