316950 ÷ 96 
Our goal is to divide 316950 by 96.

Moving on to step 1:
96 goes into 3 0 times with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 96

Advancing to step 2:
96 goes into 31 0 times with a remainder of 31.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 31 to get 31.
Bring next digit (6) of the dividend behind the 31 and repeat the process: 316 / 96

Advancing to step 3:
96 can be fit into 316 3 times, resulting in a remainder of 28.
Write down 3 as next digit of the result. 
Result so far: 3.0
Subtracting 288 from 316 leaves us with 28.
Grab the next digit (9) from the dividend, add it to 28, then carry on: 289 / 96

Advancing to step 4:
If we divide 289 by 96, we get 3 and a remainder of 1.
Record the quotient 3 as the next digit in the result. 
Result so far: 33.0
If we take 288 away from 289, we end up with 1.
Fetch the next digit (5) from the dividend, attach it to 1 and continue: 15 / 96

Going ahead to step 5:
The number 96 fits into 15 0 times, leaving a remainder of 15.
The next digit of our result is 0. 
Result so far: 330.0
If we subtract 0 from 15, we get 15.
Take the next digit (0) from the dividend and append it to 15, then repeat: 150 / 96

Advancing to step 6:
If we divide 150 by 96, we get 1 and a remainder of 54.
The number 1 becomes the next digit in our result. 
Result so far: 3301.0
The remainder is 54 after subtracting 96 from 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

On to step 7:
96 goes into 540 5 times with a remainder of 60.
Write down 5 as next digit of the result. 
Result so far: 3301.5
Deduct 480 from 540 and we're left with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Moving on to step 8:
If we divide 600 by 96, we get 6 and a remainder of 24.
Use 6 as the next digit of our solution. 
Result so far: 3301.56
If we take 576 away from 600, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 9:
96 goes into 240 2 times with a remainder of 48.
The number 2 becomes the next digit in our result. 
Result so far: 3301.562
Deduct 192 from 240 and we're left with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Let's proceed to step 10:
When dividing 480 by 96, we get 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 3301.5625
Subtract 480 from 480 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.

Let's proceed to step 11:
The number 96 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 3301.5625
The remainder is 0 after subtracting 0 from 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 12:
96 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 3301.5625
Deduct 0 from 0 and we're left 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 3301.5625 with a remainder of 0.0.