82146 ÷ 96 
We want to figure out the number of times 82146 can be divided by 96.

On to step 1:
96 can be fit into 8 0 times, resulting in a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Take the next digit (2) from the dividend and append it to 8, then repeat: 82 / 96

Advancing to step 2:
82 divided by 96 is 0 with a remainder of 82.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 82, we end up with 82.
Append the next digit (1) from the dividend to 82 and continue with: 821 / 96

On to step 3:
96 goes into 821 8 times with a remainder of 53.
Put 8 as the next digit of the answer. 
Result so far: 8.0
If we take 768 away from 821, we end up with 53.
Grab the next digit (4) from the dividend, add it to 53, then carry on: 534 / 96

Step 4:
If we divide 534 by 96, we get 5 and a remainder of 54.
Put 5 as the next digit of the answer. 
Result so far: 85.0
If we subtract 480 from 534, we get 54.
Take the next digit (6) from the dividend and append it to 54, then repeat: 546 / 96

Step 5:
96 goes into 546 5 times with a remainder of 66.
Use 5 as the next digit of our solution. 
Result so far: 855.0
If we take 480 away from 546, we end up with 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

Let's proceed to step 6:
If we divide 660 by 96, we get 6 and a remainder of 84.
The number 6 becomes the next digit in our result. 
Result so far: 855.6
The remainder is 84 after subtracting 576 from 660.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Advancing to step 7:
96 goes into 840 8 times with a remainder of 72.
The number 8 becomes the next digit in our result. 
Result so far: 855.68
Deduct 768 from 840 and we're left with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Going ahead to step 8:
The number 96 fits into 720 7 times, leaving a remainder of 48.
The next digit of our result is 7. 
Result so far: 855.687
Subtracting 672 from 720 leaves us with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Advancing to step 9:
When dividing 480 by 96, we get 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 855.6875
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.

On to step 10:
0 divided by 96 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 855.6875
If we take 0 away from 0, we end up 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.

Moving on to step 11:
96 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 855.6875
Deduct 0 from 0 and we're left 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.

The final result is 855.6875 with a remainder of 0.0.