We look at the division of 9467975 by 196 
Our goal is to divide 9467975 by 196.

Going ahead to step 1:
196 can be fit into 9 0 times, resulting in a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Include the next digit (4) from the dividend after 9, then repeat: 94 / 196

On to step 2:
196 can be fit into 94 0 times, resulting in a remainder of 94.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 94 after subtracting 0 from 94.
Append the next digit (6) from the dividend to 94 and continue with: 946 / 196

Going ahead to step 3:
196 can be fit into 946 4 times, resulting in a remainder of 162.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
Subtract 784 from 946 to get 162.
Take the next digit (7) from the dividend and append it to 162, then repeat: 1627 / 196

Going ahead to step 4:
When dividing 1627 by 196, we get 8 with a remainder of 59.
Record the quotient 8 as the next digit in the result. 
Result so far: 48.0
The remainder is 59 after subtracting 1568 from 1627.
Append the next digit (9) from the dividend to 59 and continue with: 599 / 196

Moving on to step 5:
196 can be fit into 599 3 times, resulting in a remainder of 11.
Write down 3 as next digit of the result. 
Result so far: 483.0
If we take 588 away from 599, we end up with 11.
Grab the next digit (7) from the dividend, add it to 11, then carry on: 117 / 196

Going ahead to step 6:
196 can be fit into 117 0 times, resulting in a remainder of 117.
The next digit of our result is 0. 
Result so far: 4830.0
Subtracting 0 from 117 leaves us with 117.
Append the next digit (5) from the dividend to 117 and continue with: 1175 / 196

Advancing to step 7:
The number 196 fits into 1175 5 times, leaving a remainder of 195.
Write down 5 as next digit of the result. 
Result so far: 48305.0
The remainder is 195 after subtracting 980 from 1175.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1950, and continue the process.

Going ahead to step 8:
If we divide 1950 by 196, we get 9 and a remainder of 186.
Put 9 as the next digit of the answer. 
Result so far: 48305.9
The remainder is 186 after subtracting 1764 from 1950.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1860, and continue the process.

Moving on to step 9:
1860 divided by 196 is 9 with a remainder of 96.
Use 9 as the next digit of our solution. 
Result so far: 48305.99
Subtracting 1764 from 1860 leaves us with 96.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

Our division results in 48305.99 with a remaining 0.096.