73431 ÷ 96 
We're looking to find how many times 96 goes into 73431.

On to step 1:
96 can be fit into 7 0 times, resulting in a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Bring next digit (3) of the dividend behind the 7 and repeat the process: 73 / 96

Advancing to step 2:
73 divided by 96 is 0 with a remainder of 73.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 73, we end up with 73.
Bring next digit (4) of the dividend behind the 73 and repeat the process: 734 / 96

Moving on to step 3:
96 can be fit into 734 7 times, resulting in a remainder of 62.
Put 7 as the next digit of the answer. 
Result so far: 7.0
Subtracting 672 from 734 leaves us with 62.
Include the next digit (3) from the dividend after 62, then repeat: 623 / 96

Let's proceed to step 4:
96 can be fit into 623 6 times, resulting in a remainder of 47.
Record the quotient 6 as the next digit in the result. 
Result so far: 76.0
The remainder is 47 after subtracting 576 from 623.
Append the next digit (1) from the dividend to 47 and continue with: 471 / 96

Step 5:
If we divide 471 by 96, we get 4 and a remainder of 87.
Record the quotient 4 as the next digit in the result. 
Result so far: 764.0
Subtracting 384 from 471 leaves us with 87.
Since there are no more digits in the dividend, we add a zero to the remainder making it 870, and continue the process.

Going ahead to step 6:
When dividing 870 by 96, we get 9 with a remainder of 6.
The next digit of our result is 9. 
Result so far: 764.9
Subtract 864 from 870 to get 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:
When dividing 60 by 96, we get 0 with a remainder of 60.
The next digit of our result is 0. 
Result so far: 764.9
Subtracting 0 from 60 leaves us 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.

On to step 8:
The number 96 fits into 600 6 times, leaving a remainder of 24.
The number 6 becomes the next digit in our result. 
Result so far: 764.906
If we subtract 576 from 600, we get 24.
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:
If we divide 240 by 96, we get 2 and a remainder of 48.
Record the quotient 2 as the next digit in the result. 
Result so far: 764.9062
Subtract 192 from 240 to 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.
Record the quotient 5 as the next digit in the result. 
Result so far: 764.90625
Subtracting 480 from 480 leaves us 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.

Going ahead to step 11:
96 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 764.90625
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.

Advancing to step 12:
96 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 764.90625
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.

Our division results in 764.90625 with a remaining 0.0.