We're dividing 96978750 by 271 
We want to figure out the number of times 96978750 can be divided by 271.

On to step 1:
9 divided by 271 is 0 with a remainder of 9.
Use 0 as the next digit of our solution. 
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 / 271

Step 2:
271 goes into 96 0 times with a remainder of 96.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 96 after subtracting 0 from 96.
Fetch the next digit (9) from the dividend, attach it to 96 and continue: 969 / 271

Moving on to step 3:
271 goes into 969 3 times with a remainder of 156.
The next digit of our result is 3. 
Result so far: 3.0
If we subtract 813 from 969, we get 156.
Grab the next digit (7) from the dividend, add it to 156, then carry on: 1567 / 271

On to step 4:
If we divide 1567 by 271, we get 5 and a remainder of 212.
Use 5 as the next digit of our solution. 
Result so far: 35.0
Subtracting 1355 from 1567 leaves us with 212.
Take the next digit (8) from the dividend and append it to 212, then repeat: 2128 / 271

Going ahead to step 5:
If we divide 2128 by 271, we get 7 and a remainder of 231.
The number 7 becomes the next digit in our result. 
Result so far: 357.0
Deduct 1897 from 2128 and we're left with 231.
Fetch the next digit (7) from the dividend, attach it to 231 and continue: 2317 / 271

Going ahead to step 6:
The number 271 fits into 2317 8 times, leaving a remainder of 149.
Put 8 as the next digit of the answer. 
Result so far: 3578.0
Deduct 2168 from 2317 and we're left with 149.
Bring next digit (5) of the dividend behind the 149 and repeat the process: 1495 / 271

On to step 7:
271 can be fit into 1495 5 times, resulting in a remainder of 140.
Record the quotient 5 as the next digit in the result. 
Result so far: 35785.0
Deduct 1355 from 1495 and we're left with 140.
Include the next digit (0) from the dividend after 140, then repeat: 1400 / 271

Moving on to step 8:
271 can be fit into 1400 5 times, resulting in a remainder of 45.
Write down 5 as next digit of the result. 
Result so far: 357855.0
Subtract 1355 from 1400 to get 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Moving on to step 9:
271 can be fit into 450 1 times, resulting in a remainder of 179.
Use 1 as the next digit of our solution. 
Result so far: 357855.1
Deduct 271 from 450 and we're left with 179.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1790, and continue the process.

Step 10:
271 can be fit into 1790 6 times, resulting in a remainder of 164.
Put 6 as the next digit of the answer. 
Result so far: 357855.16
Subtracting 1626 from 1790 leaves us with 164.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1640, and continue the process.

Moving on to step 11:
1640 divided by 271 is 6 with a remainder of 14.
The next digit of our result is 6. 
Result so far: 357855.166
Subtract 1626 from 1640 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

After the division, we end up with 357855.166 and a remainder of 0.0014.