We look at the division of 196544 by 5 
We want to figure out the number of times 196544 can be divided by 5.

Let's proceed to step 1:
If we divide 1 by 5, we get 0 and a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Bring next digit (9) of the dividend behind the 1 and repeat the process: 19 / 5

Step 2:
When dividing 19 by 5, we get 3 with a remainder of 4.
Write down 3 as next digit of the result. 
Result so far: 3.0
If we take 15 away from 19, we end up with 4.
Fetch the next digit (6) from the dividend, attach it to 4 and continue: 46 / 5

Let's proceed to step 3:
46 divided by 5 is 9 with a remainder of 1.
Put 9 as the next digit of the answer. 
Result so far: 39.0
Subtract 45 from 46 to get 1.
Include the next digit (5) from the dividend after 1, then repeat: 15 / 5

Step 4:
When dividing 15 by 5, we get 3 with a remainder of 0.
Use 3 as the next digit of our solution. 
Result so far: 393.0
Subtracting 15 from 15 leaves us with 0.
Include the next digit (4) from the dividend after 0, then repeat: 4 / 5

Let's proceed to step 5:
5 goes into 4 0 times with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 3930.0
If we take 0 away from 4, we end up with 4.
Take the next digit (4) from the dividend and append it to 4, then repeat: 44 / 5

On to step 6:
When dividing 44 by 5, we get 8 with a remainder of 4.
Write down 8 as next digit of the result. 
Result so far: 39308.0
Deduct 40 from 44 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 7:
5 goes into 40 8 times with a remainder of 0.
Record the quotient 8 as the next digit in the result. 
Result so far: 39308.8
Deduct 40 from 40 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.

Advancing to step 8:
5 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 39308.8
If we subtract 0 from 0, 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.

Let's proceed to step 9:
If we divide 0 by 5, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 39308.8
If we subtract 0 from 0, 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.

The quotient of the division is 39308.8, and the remainder is 0.0.