96976 ÷ 4 = 24244 R0
We're going to perform division on 96976 with 4 as the divisor.

Step 1:
4 goes into 9 2 times with a remainder of 1.
Write down 2 as next digit of of the result. 
Result so far: 2
Subtract 8 from 9 to get 1.
Bring next digit (6) of the dividend behind the 1 and repeat the process: 16 / 4

Step 2:
4 goes into 16 4 times with a remainder of 0.
Write down 4 as next digit of of the result. 
Result so far: 24
Subtract 16 from 16 to get 0.
Bring next digit (9) of the dividend behind the 0 and repeat the process: 9 / 4

Step 3:
4 goes into 9 2 times with a remainder of 1.
Write down 2 as next digit of of the result. 
Result so far: 242
Subtract 8 from 9 to get 1.
Bring next digit (7) of the dividend behind the 1 and repeat the process: 17 / 4

Step 4:
4 goes into 17 4 times with a remainder of 1.
Write down 4 as next digit of of the result. 
Result so far: 2424
Subtract 16 from 17 to get 1.
Bring next digit (6) of the dividend behind the 1 and repeat the process: 16 / 4

Step 5:
4 goes into 16 4 times with a remainder of 0.
Write down 4 as next digit of of the result. 
Result so far: 24244
Subtract 16 from 16 to get 0.

The final result is 24244 with a remainder of 0.