We divide 178261 by 96
We want to divide 178261 by 96.

On to step 1:
The number 96 fits into 1 0 times, leaving a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Bring next digit (7) of the dividend behind the 1 and repeat the process: 17 / 96

Moving on to step 2:
96 can be fit into 17 0 times, resulting in a remainder of 17.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 17, we end up with 17.
Grab the next digit (8) from the dividend, add it to 17, then carry on: 178 / 96

On to step 3:
96 goes into 178 1 times with a remainder of 82.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 96 from 178 leaves us with 82.
Bring next digit (2) of the dividend behind the 82 and repeat the process: 822 / 96

Going ahead to step 4:
822 divided by 96 is 8 with a remainder of 54.
The next digit of our result is 8. 
Result so far: 18.0
The remainder is 54 after subtracting 768 from 822.
Append the next digit (6) from the dividend to 54 and continue with: 546 / 96

On to step 5:
546 divided by 96 is 5 with a remainder of 66.
Put 5 as the next digit of the answer. 
Result so far: 185.0
If we subtract 480 from 546, we get 66.
Fetch the next digit (1) from the dividend, attach it to 66 and continue: 661 / 96

Advancing to step 6:
661 divided by 96 is 6 with a remainder of 85.
Use 6 as the next digit of our solution. 
Result so far: 1856.0
If we take 576 away from 661, we end up with 85.
Since there are no more digits in the dividend, we add a zero to the remainder making it 850, and continue the process.

Moving on to step 7:
850 divided by 96 is 8 with a remainder of 82.
Write down 8 as next digit of the result. 
Result so far: 1856.8
If we take 768 away from 850, we end up with 82.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

On to step 8:
96 goes into 820 8 times with a remainder of 52.
Record the quotient 8 as the next digit in the result. 
Result so far: 1856.88
If we take 768 away from 820, we end up with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

In conclusion, the division gives 1856.88 with a balance of 0.052.