We divide 96865984 by 71
We're looking to find how many times 71 goes into 96865984.

Step 1:
When dividing 9 by 71, we get 0 with a remainder of 9.
The number 0 becomes the next digit in our 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 / 71

Advancing to step 2:
96 divided by 71 is 1 with a remainder of 25.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtracting 71 from 96 leaves us with 25.
Bring next digit (8) of the dividend behind the 25 and repeat the process: 258 / 71

On to step 3:
If we divide 258 by 71, we get 3 and a remainder of 45.
The number 3 becomes the next digit in our result. 
Result so far: 13.0
Subtracting 213 from 258 leaves us with 45.
Bring next digit (6) of the dividend behind the 45 and repeat the process: 456 / 71

Going ahead to step 4:
71 goes into 456 6 times with a remainder of 30.
Record the quotient 6 as the next digit in the result. 
Result so far: 136.0
The remainder is 30 after subtracting 426 from 456.
Fetch the next digit (5) from the dividend, attach it to 30 and continue: 305 / 71

Advancing to step 5:
The number 71 fits into 305 4 times, leaving a remainder of 21.
The next digit of our result is 4. 
Result so far: 1364.0
If we take 284 away from 305, we end up with 21.
Grab the next digit (9) from the dividend, add it to 21, then carry on: 219 / 71

Advancing to step 6:
219 divided by 71 is 3 with a remainder of 6.
Record the quotient 3 as the next digit in the result. 
Result so far: 13643.0
If we take 213 away from 219, we end up with 6.
Append the next digit (8) from the dividend to 6 and continue with: 68 / 71

Advancing to step 7:
When dividing 68 by 71, we get 0 with a remainder of 68.
Record the quotient 0 as the next digit in the result. 
Result so far: 136430.0
If we subtract 0 from 68, we get 68.
Fetch the next digit (4) from the dividend, attach it to 68 and continue: 684 / 71

On to step 8:
71 goes into 684 9 times with a remainder of 45.
Put 9 as the next digit of the answer. 
Result so far: 1364309.0
Subtract 639 from 684 to get 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Advancing to step 9:
71 can be fit into 450 6 times, resulting in a remainder of 24.
The next digit of our result is 6. 
Result so far: 1364309.6
If we take 426 away from 450, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 10:
240 divided by 71 is 3 with a remainder of 27.
The next digit of our result is 3. 
Result so far: 1364309.63
The remainder is 27 after subtracting 213 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Let's proceed to step 11:
71 goes into 270 3 times with a remainder of 57.
Put 3 as the next digit of the answer. 
Result so far: 1364309.633
If we take 213 away from 270, we end up with 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

In conclusion, the division gives 1364309.633 with a balance of 0.0057.