We're dividing 396945 by 96 
We want to figure out the number of times 396945 can be divided by 96.

Let's proceed to step 1:
When dividing 3 by 96, we get 0 with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Include the next digit (9) from the dividend after 3, then repeat: 39 / 96

Let's proceed to step 2:
If we divide 39 by 96, we get 0 and a remainder of 39.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 39, we get 39.
Take the next digit (6) from the dividend and append it to 39, then repeat: 396 / 96

Let's proceed to step 3:
If we divide 396 by 96, we get 4 and a remainder of 12.
The next digit of our result is 4. 
Result so far: 4.0
Subtract 384 from 396 to get 12.
Grab the next digit (9) from the dividend, add it to 12, then carry on: 129 / 96

Step 4:
If we divide 129 by 96, we get 1 and a remainder of 33.
Use 1 as the next digit of our solution. 
Result so far: 41.0
The remainder is 33 after subtracting 96 from 129.
Fetch the next digit (4) from the dividend, attach it to 33 and continue: 334 / 96

Going ahead to step 5:
96 goes into 334 3 times with a remainder of 46.
Write down 3 as next digit of the result. 
Result so far: 413.0
If we take 288 away from 334, we end up with 46.
Grab the next digit (5) from the dividend, add it to 46, then carry on: 465 / 96

Let's proceed to step 6:
If we divide 465 by 96, we get 4 and a remainder of 81.
The next digit of our result is 4. 
Result so far: 4134.0
Subtracting 384 from 465 leaves us with 81.
Since there are no more digits in the dividend, we add a zero to the remainder making it 810, and continue the process.

Advancing to step 7:
The number 96 fits into 810 8 times, leaving a remainder of 42.
Write down 8 as next digit of the result. 
Result so far: 4134.8
If we subtract 768 from 810, 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.

Let's proceed to step 8:
The number 96 fits into 420 4 times, leaving a remainder of 36.
Write down 4 as next digit of the result. 
Result so far: 4134.84
Deduct 384 from 420 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Advancing to step 9:
The number 96 fits into 360 3 times, leaving a remainder of 72.
Put 3 as the next digit of the answer. 
Result so far: 4134.843
If we subtract 288 from 360, we get 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

On to step 10:
96 can be fit into 720 7 times, resulting in a remainder of 48.
Write down 7 as next digit of the result. 
Result so far: 4134.8437
If we take 672 away from 720, we end up 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.

Going ahead to step 11:
The number 96 fits into 480 5 times, leaving a remainder of 0.
The next digit of our result is 5. 
Result so far: 4134.84375
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.

Moving on to step 12:
0 divided by 96 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 4134.84375
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.

Let's proceed to step 13:
When dividing 0 by 96, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 4134.84375
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.

After the division, we end up with 4134.84375 and a remainder of 0.0.