We look at the division of 96944042 by 249 
We want to figure out the number of times 96944042 can be divided by 249.

On to step 1:
The number 249 fits into 9 0 times, leaving a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Include the next digit (6) from the dividend after 9, then repeat: 96 / 249

Moving on to step 2:
249 goes into 96 0 times with a remainder of 96.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 96 leaves us with 96.
Include the next digit (9) from the dividend after 96, then repeat: 969 / 249

Moving on to step 3:
249 goes into 969 3 times with a remainder of 222.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Deduct 747 from 969 and we're left with 222.
Grab the next digit (4) from the dividend, add it to 222, then carry on: 2224 / 249

Step 4:
249 can be fit into 2224 8 times, resulting in a remainder of 232.
Use 8 as the next digit of our solution. 
Result so far: 38.0
Subtracting 1992 from 2224 leaves us with 232.
Take the next digit (4) from the dividend and append it to 232, then repeat: 2324 / 249

Step 5:
The number 249 fits into 2324 9 times, leaving a remainder of 83.
Write down 9 as next digit of the result. 
Result so far: 389.0
Deduct 2241 from 2324 and we're left with 83.
Include the next digit (0) from the dividend after 83, then repeat: 830 / 249

Advancing to step 6:
If we divide 830 by 249, we get 3 and a remainder of 83.
The next digit of our result is 3. 
Result so far: 3893.0
Subtract 747 from 830 to get 83.
Fetch the next digit (4) from the dividend, attach it to 83 and continue: 834 / 249

Let's proceed to step 7:
The number 249 fits into 834 3 times, leaving a remainder of 87.
Record the quotient 3 as the next digit in the result. 
Result so far: 38933.0
Subtracting 747 from 834 leaves us with 87.
Grab the next digit (2) from the dividend, add it to 87, then carry on: 872 / 249

Let's proceed to step 8:
249 goes into 872 3 times with a remainder of 125.
The number 3 becomes the next digit in our result. 
Result so far: 389333.0
The remainder is 125 after subtracting 747 from 872.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1250, and continue the process.

Step 9:
When dividing 1250 by 249, we get 5 with a remainder of 5.
Put 5 as the next digit of the answer. 
Result so far: 389333.5
If we take 1245 away from 1250, we end up with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

On to step 10:
50 divided by 249 is 0 with a remainder of 50.
Record the quotient 0 as the next digit in the result. 
Result so far: 389333.5
If we take 0 away from 50, we end up with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Moving on to step 11:
The number 249 fits into 500 2 times, leaving a remainder of 2.
The next digit of our result is 2. 
Result so far: 389333.502
Subtracting 498 from 500 leaves us with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 12:
When dividing 20 by 249, we get 0 with a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 389333.502
If we take 0 away from 20, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 13:
If we divide 200 by 249, we get 0 and a remainder of 200.
The next digit of our result is 0. 
Result so far: 389333.502
Subtract 0 from 200 to get 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

In conclusion, the division gives 389333.502 with a balance of 0.0002.