81965 divided by 96 
We want to figure out the number of times 81965 can be divided by 96.

Step 1:
96 goes into 8 0 times with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Take the next digit (1) from the dividend and append it to 8, then repeat: 81 / 96

Going ahead to step 2:
The number 96 fits into 81 0 times, leaving a remainder of 81.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 81 to get 81.
Include the next digit (9) from the dividend after 81, then repeat: 819 / 96

Advancing to step 3:
96 can be fit into 819 8 times, resulting in a remainder of 51.
The next digit of our result is 8. 
Result so far: 8.0
Subtracting 768 from 819 leaves us with 51.
Bring next digit (6) of the dividend behind the 51 and repeat the process: 516 / 96

Advancing to step 4:
When dividing 516 by 96, we get 5 with a remainder of 36.
The next digit of our result is 5. 
Result so far: 85.0
The remainder is 36 after subtracting 480 from 516.
Grab the next digit (5) from the dividend, add it to 36, then carry on: 365 / 96

Let's proceed to step 5:
When dividing 365 by 96, we get 3 with a remainder of 77.
Put 3 as the next digit of the answer. 
Result so far: 853.0
Subtract 288 from 365 to get 77.
Since there are no more digits in the dividend, we add a zero to the remainder making it 770, and continue the process.

Going ahead to step 6:
96 goes into 770 8 times with a remainder of 2.
The number 8 becomes the next digit in our result. 
Result so far: 853.8
Subtract 768 from 770 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 7:
96 goes into 20 0 times with a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 853.8
Deduct 0 from 20 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 8:
The number 96 fits into 200 2 times, leaving a remainder of 8.
Write down 2 as next digit of the result. 
Result so far: 853.802
The remainder is 8 after subtracting 192 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 9:
96 can be fit into 80 0 times, resulting in a remainder of 80.
Use 0 as the next digit of our solution. 
Result so far: 853.802
Subtracting 0 from 80 leaves us with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Advancing to step 10:
800 divided by 96 is 8 with a remainder of 32.
The next digit of our result is 8. 
Result so far: 853.80208
Subtracting 768 from 800 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Going ahead to step 11:
The number 96 fits into 320 3 times, leaving a remainder of 32.
The number 3 becomes the next digit in our result. 
Result so far: 853.802083
Deduct 288 from 320 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Moving on to step 12:
96 can be fit into 320 3 times, resulting in a remainder of 32.
Record the quotient 3 as the next digit in the result. 
Result so far: 853.8020833
Subtracting 288 from 320 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Our division results in 853.8020833 with a remaining 3.2e-07.