We divide 197867 by 96
We want to divide 197867 by 96.

On to step 1:
96 goes into 1 0 times with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Append the next digit (9) from the dividend to 1 and continue with: 19 / 96

Let's proceed to step 2:
When dividing 19 by 96, we get 0 with a remainder of 19.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 19, we end up with 19.
Bring next digit (7) of the dividend behind the 19 and repeat the process: 197 / 96

Step 3:
The number 96 fits into 197 2 times, leaving a remainder of 5.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtracting 192 from 197 leaves us with 5.
Fetch the next digit (8) from the dividend, attach it to 5 and continue: 58 / 96

Advancing to step 4:
58 divided by 96 is 0 with a remainder of 58.
Use 0 as the next digit of our solution. 
Result so far: 20.0
If we subtract 0 from 58, we get 58.
Include the next digit (6) from the dividend after 58, then repeat: 586 / 96

Step 5:
96 can be fit into 586 6 times, resulting in a remainder of 10.
Write down 6 as next digit of the result. 
Result so far: 206.0
Deduct 576 from 586 and we're left with 10.
Grab the next digit (7) from the dividend, add it to 10, then carry on: 107 / 96

Moving on to step 6:
107 divided by 96 is 1 with a remainder of 11.
Use 1 as the next digit of our solution. 
Result so far: 2061.0
Subtracting 96 from 107 leaves us with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

On to step 7:
96 can be fit into 110 1 times, resulting in a remainder of 14.
Record the quotient 1 as the next digit in the result. 
Result so far: 2061.1
If we subtract 96 from 110, we get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 8:
140 divided by 96 is 1 with a remainder of 44.
The next digit of our result is 1. 
Result so far: 2061.11
Subtract 96 from 140 to get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

After the division, we end up with 2061.11 and a remainder of 0.044.