We look at the division of 927312 by 96 
We want to divide 927312 by 96.

Let's proceed to step 1:
96 goes into 9 0 times with a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Bring next digit (2) of the dividend behind the 9 and repeat the process: 92 / 96

Moving on to step 2:
92 divided by 96 is 0 with a remainder of 92.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 92 leaves us with 92.
Include the next digit (7) from the dividend after 92, then repeat: 927 / 96

Step 3:
927 divided by 96 is 9 with a remainder of 63.
Use 9 as the next digit of our solution. 
Result so far: 9.0
Subtracting 864 from 927 leaves us with 63.
Fetch the next digit (3) from the dividend, attach it to 63 and continue: 633 / 96

Advancing to step 4:
If we divide 633 by 96, we get 6 and a remainder of 57.
The number 6 becomes the next digit in our result. 
Result so far: 96.0
Deduct 576 from 633 and we're left with 57.
Take the next digit (1) from the dividend and append it to 57, then repeat: 571 / 96

Going ahead to step 5:
96 goes into 571 5 times with a remainder of 91.
Write down 5 as next digit of the result. 
Result so far: 965.0
If we subtract 480 from 571, we get 91.
Fetch the next digit (2) from the dividend, attach it to 91 and continue: 912 / 96

Going ahead to step 6:
96 can be fit into 912 9 times, resulting in a remainder of 48.
Record the quotient 9 as the next digit in the result. 
Result so far: 9659.0
The remainder is 48 after subtracting 864 from 912.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Going ahead to step 7:
When dividing 480 by 96, we get 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 9659.5
If we subtract 480 from 480, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 8:
96 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 9659.5
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 9:
0 divided by 96 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 9659.5
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 9659.5 with a remainder of 0.0.