We look at the division of 96423059 by 823 
We want to figure out the number of times 96423059 can be divided by 823.

Advancing to step 1:
The number 823 fits into 9 0 times, leaving 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.
Append the next digit (6) from the dividend to 9 and continue with: 96 / 823

On to step 2:
If we divide 96 by 823, we get 0 and a remainder of 96.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 96 and we're left with 96.
Include the next digit (4) from the dividend after 96, then repeat: 964 / 823

Let's proceed to step 3:
964 divided by 823 is 1 with a remainder of 141.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 823 from 964 to get 141.
Take the next digit (2) from the dividend and append it to 141, then repeat: 1412 / 823

Moving on to step 4:
823 can be fit into 1412 1 times, resulting in a remainder of 589.
Put 1 as the next digit of the answer. 
Result so far: 11.0
If we take 823 away from 1412, we end up with 589.
Grab the next digit (3) from the dividend, add it to 589, then carry on: 5893 / 823

Moving on to step 5:
If we divide 5893 by 823, we get 7 and a remainder of 132.
The next digit of our result is 7. 
Result so far: 117.0
If we take 5761 away from 5893, we end up with 132.
Include the next digit (0) from the dividend after 132, then repeat: 1320 / 823

On to step 6:
The number 823 fits into 1320 1 times, leaving a remainder of 497.
Write down 1 as next digit of the result. 
Result so far: 1171.0
If we subtract 823 from 1320, we get 497.
Append the next digit (5) from the dividend to 497 and continue with: 4975 / 823

On to step 7:
The number 823 fits into 4975 6 times, leaving a remainder of 37.
Record the quotient 6 as the next digit in the result. 
Result so far: 11716.0
If we take 4938 away from 4975, we end up with 37.
Grab the next digit (9) from the dividend, add it to 37, then carry on: 379 / 823

Going ahead to step 8:
379 divided by 823 is 0 with a remainder of 379.
The number 0 becomes the next digit in our result. 
Result so far: 117160.0
Subtract 0 from 379 to get 379.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3790, and continue the process.

Moving on to step 9:
The number 823 fits into 3790 4 times, leaving a remainder of 498.
Record the quotient 4 as the next digit in the result. 
Result so far: 117160.4
Deduct 3292 from 3790 and we're left with 498.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4980, and continue the process.

Going ahead to step 10:
4980 divided by 823 is 6 with a remainder of 42.
The next digit of our result is 6. 
Result so far: 117160.46
If we subtract 4938 from 4980, we get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Going ahead to step 11:
420 divided by 823 is 0 with a remainder of 420.
Write down 0 as next digit of the result. 
Result so far: 117160.46
If we take 0 away from 420, we end up with 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4200, and continue the process.

Let's proceed to step 12:
823 goes into 4200 5 times with a remainder of 85.
Record the quotient 5 as the next digit in the result. 
Result so far: 117160.4605
Subtracting 4115 from 4200 leaves us with 85.
Since there are no more digits in the dividend, we add a zero to the remainder making it 850, and continue the process.

Going ahead to step 13:
If we divide 850 by 823, we get 1 and a remainder of 27.
The next digit of our result is 1. 
Result so far: 117160.46051
If we take 823 away from 850, we end up with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Step 14:
When dividing 270 by 823, we get 0 with a remainder of 270.
Use 0 as the next digit of our solution. 
Result so far: 117160.46051
If we subtract 0 from 270, we get 270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2700, and continue the process.

Moving on to step 15:
When dividing 2700 by 823, we get 3 with a remainder of 231.
Use 3 as the next digit of our solution. 
Result so far: 117160.4605103
Subtracting 2469 from 2700 leaves us with 231.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2310, and continue the process.

Moving on to step 16:
When dividing 2310 by 823, we get 2 with a remainder of 664.
Record the quotient 2 as the next digit in the result. 
Result so far: 117160.46051032
Subtract 1646 from 2310 to get 664.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6640, and continue the process.

The final result is 117160.46051032 with a remainder of 6.64e-07.