We look at the division of 864972 by 96 
We want to figure out the number of times 864972 can be divided by 96.

Going ahead to step 1:
If we divide 8 by 96, we get 0 and a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 96

Moving on to step 2:
The number 96 fits into 86 0 times, leaving a remainder of 86.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 86 leaves us with 86.
Fetch the next digit (4) from the dividend, attach it to 86 and continue: 864 / 96

Let's proceed to step 3:
The number 96 fits into 864 9 times, leaving a remainder of 0.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
Subtracting 864 from 864 leaves us with 0.
Take the next digit (9) from the dividend and append it to 0, then repeat: 9 / 96

Moving on to step 4:
96 goes into 9 0 times with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 90.0
If we take 0 away from 9, we end up with 9.
Bring next digit (7) of the dividend behind the 9 and repeat the process: 97 / 96

Moving on to step 5:
When dividing 97 by 96, we get 1 with a remainder of 1.
The number 1 becomes the next digit in our result. 
Result so far: 901.0
If we take 96 away from 97, we end up with 1.
Grab the next digit (2) from the dividend, add it to 1, then carry on: 12 / 96

On to step 6:
96 goes into 12 0 times with a remainder of 12.
The next digit of our result is 0. 
Result so far: 9010.0
The remainder is 12 after subtracting 0 from 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 7:
If we divide 120 by 96, we get 1 and a remainder of 24.
Write down 1 as next digit of the result. 
Result so far: 9010.1
If we take 96 away from 120, 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.

Moving on to step 8:
If we divide 240 by 96, we get 2 and a remainder of 48.
The number 2 becomes the next digit in our result. 
Result so far: 9010.12
The remainder is 48 after subtracting 192 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

On to step 9:
96 can be fit into 480 5 times, resulting in a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 9010.125
If we subtract 480 from 480, 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.

Step 10:
0 divided by 96 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 9010.125
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.

Moving on to step 11:
If we divide 0 by 96, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 9010.125
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 9010.125 with a remaining 0.0.