97996 ÷ 8 = 12249 R4
Let's divide 97996 by 8.

Step 1:
8 goes into 9 1 times with a remainder of 1.
Write down 1 as next digit of of the result. 
Result so far: 1
Subtract 8 from 9 to get 1.
Bring next digit (7) of the dividend behind the 1 and repeat the process: 17 / 8

Step 2:
8 goes into 17 2 times with a remainder of 1.
Write down 2 as next digit of of the result. 
Result so far: 12
Subtract 16 from 17 to get 1.
Bring next digit (9) of the dividend behind the 1 and repeat the process: 19 / 8

Step 3:
8 goes into 19 2 times with a remainder of 3.
Write down 2 as next digit of of the result. 
Result so far: 122
Subtract 16 from 19 to get 3.
Bring next digit (9) of the dividend behind the 3 and repeat the process: 39 / 8

Step 4:
8 goes into 39 4 times with a remainder of 7.
Write down 4 as next digit of of the result. 
Result so far: 1224
Subtract 32 from 39 to get 7.
Bring next digit (6) of the dividend behind the 7 and repeat the process: 76 / 8

Step 5:
8 goes into 76 9 times with a remainder of 4.
Write down 9 as next digit of of the result. 
Result so far: 12249
Subtract 72 from 76 to get 4.

The final result is 12249 with a remainder of 4.