96675236 ÷ 354 
We're looking to find how many times 354 goes into 96675236.

Let's proceed to step 1:
354 goes into 9 0 times with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Include the next digit (6) from the dividend after 9, then repeat: 96 / 354

Let's proceed to step 2:
96 divided by 354 is 0 with a remainder of 96.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 96 and we're left with 96.
Grab the next digit (6) from the dividend, add it to 96, then carry on: 966 / 354

Advancing to step 3:
966 divided by 354 is 2 with a remainder of 258.
The next digit of our result is 2. 
Result so far: 2.0
Deduct 708 from 966 and we're left with 258.
Grab the next digit (7) from the dividend, add it to 258, then carry on: 2587 / 354

Step 4:
354 goes into 2587 7 times with a remainder of 109.
Use 7 as the next digit of our solution. 
Result so far: 27.0
Deduct 2478 from 2587 and we're left with 109.
Append the next digit (5) from the dividend to 109 and continue with: 1095 / 354

Let's proceed to step 5:
354 goes into 1095 3 times with a remainder of 33.
Put 3 as the next digit of the answer. 
Result so far: 273.0
Subtracting 1062 from 1095 leaves us with 33.
Fetch the next digit (2) from the dividend, attach it to 33 and continue: 332 / 354

Advancing to step 6:
332 divided by 354 is 0 with a remainder of 332.
The next digit of our result is 0. 
Result so far: 2730.0
If we take 0 away from 332, we end up with 332.
Grab the next digit (3) from the dividend, add it to 332, then carry on: 3323 / 354

Let's proceed to step 7:
The number 354 fits into 3323 9 times, leaving a remainder of 137.
The next digit of our result is 9. 
Result so far: 27309.0
Subtracting 3186 from 3323 leaves us with 137.
Take the next digit (6) from the dividend and append it to 137, then repeat: 1376 / 354

Step 8:
354 goes into 1376 3 times with a remainder of 314.
Write down 3 as next digit of the result. 
Result so far: 273093.0
If we subtract 1062 from 1376, we get 314.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3140, and continue the process.

Going ahead to step 9:
354 can be fit into 3140 8 times, resulting in a remainder of 308.
Use 8 as the next digit of our solution. 
Result so far: 273093.8
Deduct 2832 from 3140 and we're left with 308.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3080, and continue the process.

Going ahead to step 10:
354 goes into 3080 8 times with a remainder of 248.
Record the quotient 8 as the next digit in the result. 
Result so far: 273093.88
The remainder is 248 after subtracting 2832 from 3080.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2480, and continue the process.

Our division results in 273093.88 with a remaining 0.248.