We look at the division of 188423 by 96 
We want to divide 188423 by 96.

On to step 1:
The number 96 fits into 1 0 times, leaving a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Fetch the next digit (8) from the dividend, attach it to 1 and continue: 18 / 96

On to step 2:
96 can be fit into 18 0 times, resulting in a remainder of 18.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 18, we get 18.
Take the next digit (8) from the dividend and append it to 18, then repeat: 188 / 96

On to step 3:
96 goes into 188 1 times with a remainder of 92.
The next digit of our result is 1. 
Result so far: 1.0
The remainder is 92 after subtracting 96 from 188.
Grab the next digit (4) from the dividend, add it to 92, then carry on: 924 / 96

Step 4:
The number 96 fits into 924 9 times, leaving a remainder of 60.
The next digit of our result is 9. 
Result so far: 19.0
If we subtract 864 from 924, we get 60.
Append the next digit (2) from the dividend to 60 and continue with: 602 / 96

Let's proceed to step 5:
When dividing 602 by 96, we get 6 with a remainder of 26.
The number 6 becomes the next digit in our result. 
Result so far: 196.0
Subtracting 576 from 602 leaves us with 26.
Include the next digit (3) from the dividend after 26, then repeat: 263 / 96

Advancing to step 6:
When dividing 263 by 96, we get 2 with a remainder of 71.
The number 2 becomes the next digit in our result. 
Result so far: 1962.0
If we take 192 away from 263, we end up with 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

Advancing to step 7:
96 can be fit into 710 7 times, resulting in a remainder of 38.
The next digit of our result is 7. 
Result so far: 1962.7
Subtracting 672 from 710 leaves us with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Advancing to step 8:
If we divide 380 by 96, we get 3 and a remainder of 92.
The number 3 becomes the next digit in our result. 
Result so far: 1962.73
If we take 288 away from 380, we end up with 92.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

Going ahead to step 9:
920 divided by 96 is 9 with a remainder of 56.
Write down 9 as next digit of the result. 
Result so far: 1962.739
Deduct 864 from 920 and we're left with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Advancing to step 10:
560 divided by 96 is 5 with a remainder of 80.
Use 5 as the next digit of our solution. 
Result so far: 1962.7395
Deduct 480 from 560 and we're left with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Advancing to step 11:
The number 96 fits into 800 8 times, leaving a remainder of 32.
The number 8 becomes the next digit in our result. 
Result so far: 1962.73958
Subtract 768 from 800 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 12:
320 divided by 96 is 3 with a remainder of 32.
Record the quotient 3 as the next digit in the result. 
Result so far: 1962.739583
The remainder is 32 after subtracting 288 from 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Let's proceed to step 13:
96 can be fit into 320 3 times, resulting in a remainder of 32.
Record the quotient 3 as the next digit in the result. 
Result so far: 1962.7395833
The remainder is 32 after subtracting 288 from 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Our division results in 1962.7395833 with a remaining 3.2e-07.