We're dividing 853926 by 96 
We want to divide 853926 by 96.

Let's proceed to step 1:
If we divide 8 by 96, we get 0 and a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Bring next digit (5) of the dividend behind the 8 and repeat the process: 85 / 96

Advancing to step 2:
The number 96 fits into 85 0 times, leaving a remainder of 85.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 85, we end up with 85.
Bring next digit (3) of the dividend behind the 85 and repeat the process: 853 / 96

Going ahead to step 3:
853 divided by 96 is 8 with a remainder of 85.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
Subtracting 768 from 853 leaves us with 85.
Take the next digit (9) from the dividend and append it to 85, then repeat: 859 / 96

Step 4:
When dividing 859 by 96, we get 8 with a remainder of 91.
Record the quotient 8 as the next digit in the result. 
Result so far: 88.0
If we subtract 768 from 859, we get 91.
Grab the next digit (2) from the dividend, add it to 91, then carry on: 912 / 96

Step 5:
If we divide 912 by 96, we get 9 and a remainder of 48.
The number 9 becomes the next digit in our result. 
Result so far: 889.0
If we subtract 864 from 912, we get 48.
Append the next digit (6) from the dividend to 48 and continue with: 486 / 96

On to step 6:
96 can be fit into 486 5 times, resulting in a remainder of 6.
The next digit of our result is 5. 
Result so far: 8895.0
If we take 480 away from 486, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Let's proceed to step 7:
60 divided by 96 is 0 with a remainder of 60.
Record the quotient 0 as the next digit in the result. 
Result so far: 8895.0
Deduct 0 from 60 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.

Step 8:
96 can be fit into 600 6 times, resulting in a remainder of 24.
Put 6 as the next digit of the answer. 
Result so far: 8895.06
The remainder is 24 after subtracting 576 from 600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 9:
96 can be fit into 240 2 times, resulting in a remainder of 48.
Write down 2 as next digit of the result. 
Result so far: 8895.062
If we subtract 192 from 240, we get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Step 10:
480 divided by 96 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 8895.0625
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.

Step 11:
When dividing 0 by 96, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 8895.0625
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.

Moving on to step 12:
96 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 8895.0625
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.

In conclusion, the division gives 8895.0625 with a balance of 0.0.