We divide 863542 by 96
We want to figure out the number of times 863542 can be divided by 96.

Step 1:
96 can be fit into 8 0 times, resulting in a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Fetch the next digit (6) from the dividend, attach it to 8 and continue: 86 / 96

Advancing to step 2:
The number 96 fits into 86 0 times, leaving a remainder of 86.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 86 to get 86.
Include the next digit (3) from the dividend after 86, then repeat: 863 / 96

Advancing to step 3:
If we divide 863 by 96, we get 8 and a remainder of 95.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
If we subtract 768 from 863, we get 95.
Grab the next digit (5) from the dividend, add it to 95, then carry on: 955 / 96

Step 4:
When dividing 955 by 96, we get 9 with a remainder of 91.
Use 9 as the next digit of our solution. 
Result so far: 89.0
The remainder is 91 after subtracting 864 from 955.
Include the next digit (4) from the dividend after 91, then repeat: 914 / 96

Moving on to step 5:
The number 96 fits into 914 9 times, leaving a remainder of 50.
The number 9 becomes the next digit in our result. 
Result so far: 899.0
If we take 864 away from 914, we end up with 50.
Include the next digit (2) from the dividend after 50, then repeat: 502 / 96

Advancing to step 6:
96 can be fit into 502 5 times, resulting in a remainder of 22.
The number 5 becomes the next digit in our result. 
Result so far: 8995.0
Deduct 480 from 502 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Let's proceed to step 7:
When dividing 220 by 96, we get 2 with a remainder of 28.
Write down 2 as next digit of the result. 
Result so far: 8995.2
The remainder is 28 after subtracting 192 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Step 8:
The number 96 fits into 280 2 times, leaving a remainder of 88.
Record the quotient 2 as the next digit in the result. 
Result so far: 8995.22
Subtracting 192 from 280 leaves us with 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

The final result is 8995.22 with a remainder of 0.088.