We divide 96553 by 40
We want to divide 96553 by 40.

Step 1:
When dividing 9 by 40, we get 0 with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Include the next digit (6) from the dividend after 9, then repeat: 96 / 40

Step 2:
When dividing 96 by 40, we get 2 with a remainder of 16.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 80 from 96 and we're left with 16.
Fetch the next digit (5) from the dividend, attach it to 16 and continue: 165 / 40

Advancing to step 3:
165 divided by 40 is 4 with a remainder of 5.
The next digit of our result is 4. 
Result so far: 24.0
The remainder is 5 after subtracting 160 from 165.
Bring next digit (5) of the dividend behind the 5 and repeat the process: 55 / 40

Moving on to step 4:
If we divide 55 by 40, we get 1 and a remainder of 15.
The next digit of our result is 1. 
Result so far: 241.0
Subtract 40 from 55 to get 15.
Fetch the next digit (3) from the dividend, attach it to 15 and continue: 153 / 40

Advancing to step 5:
The number 40 fits into 153 3 times, leaving a remainder of 33.
Put 3 as the next digit of the answer. 
Result so far: 2413.0
If we take 120 away from 153, we end up with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Let's proceed to step 6:
40 goes into 330 8 times with a remainder of 10.
The next digit of our result is 8. 
Result so far: 2413.8
Subtract 320 from 330 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 7:
100 divided by 40 is 2 with a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 2413.82
If we subtract 80 from 100, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 2413.825
If we subtract 200 from 200, 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.

Advancing to step 9:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 2413.825
If we subtract 0 from 0, 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.

Let's proceed to step 10:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 2413.825
Subtract 0 from 0 to 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.

The quotient of the division is 2413.825, and the remainder is 0.0.