We're dividing 96994923 by 400 
Let's see how many times 400 fits into 96994923.

Moving on to step 1:
If we divide 9 by 400, we get 0 and a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Bring next digit (6) of the dividend behind the 9 and repeat the process: 96 / 400

Let's proceed to step 2:
If we divide 96 by 400, we get 0 and a remainder of 96.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 96, we end up with 96.
Grab the next digit (9) from the dividend, add it to 96, then carry on: 969 / 400

Moving on to step 3:
When dividing 969 by 400, we get 2 with a remainder of 169.
The next digit of our result is 2. 
Result so far: 2.0
If we subtract 800 from 969, we get 169.
Append the next digit (9) from the dividend to 169 and continue with: 1699 / 400

On to step 4:
When dividing 1699 by 400, we get 4 with a remainder of 99.
Use 4 as the next digit of our solution. 
Result so far: 24.0
Subtract 1600 from 1699 to get 99.
Grab the next digit (4) from the dividend, add it to 99, then carry on: 994 / 400

On to step 5:
When dividing 994 by 400, we get 2 with a remainder of 194.
The next digit of our result is 2. 
Result so far: 242.0
Subtracting 800 from 994 leaves us with 194.
Bring next digit (9) of the dividend behind the 194 and repeat the process: 1949 / 400

On to step 6:
The number 400 fits into 1949 4 times, leaving a remainder of 349.
The number 4 becomes the next digit in our result. 
Result so far: 2424.0
If we subtract 1600 from 1949, we get 349.
Append the next digit (2) from the dividend to 349 and continue with: 3492 / 400

Going ahead to step 7:
3492 divided by 400 is 8 with a remainder of 292.
Record the quotient 8 as the next digit in the result. 
Result so far: 24248.0
If we subtract 3200 from 3492, we get 292.
Bring next digit (3) of the dividend behind the 292 and repeat the process: 2923 / 400

Let's proceed to step 8:
400 goes into 2923 7 times with a remainder of 123.
The number 7 becomes the next digit in our result. 
Result so far: 242487.0
The remainder is 123 after subtracting 2800 from 2923.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1230, and continue the process.

Advancing to step 9:
The number 400 fits into 1230 3 times, leaving a remainder of 30.
Write down 3 as next digit of the result. 
Result so far: 242487.3
The remainder is 30 after subtracting 1200 from 1230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 10:
300 divided by 400 is 0 with a remainder of 300.
Use 0 as the next digit of our solution. 
Result so far: 242487.3
If we subtract 0 from 300, we get 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

Going ahead to step 11:
400 can be fit into 3000 7 times, resulting in a remainder of 200.
The next digit of our result is 7. 
Result so far: 242487.307
If we take 2800 away from 3000, we end up with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Advancing to step 12:
If we divide 2000 by 400, we get 5 and a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 242487.3075
Subtract 2000 from 2000 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.

Advancing to step 13:
0 divided by 400 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 242487.3075
If we take 0 away from 0, we end up 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.

Step 14:
If we divide 0 by 400, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 242487.3075
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.

After the division, we end up with 242487.3075 and a remainder of 0.0.