We're dividing 67178 by 96 
We're looking to find how many times 96 goes into 67178.

On to step 1:
When dividing 6 by 96, we get 0 with a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Fetch the next digit (7) from the dividend, attach it to 6 and continue: 67 / 96

Going ahead to step 2:
When dividing 67 by 96, we get 0 with a remainder of 67.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 67, we end up with 67.
Append the next digit (1) from the dividend to 67 and continue with: 671 / 96

Going ahead to step 3:
If we divide 671 by 96, we get 6 and a remainder of 95.
Use 6 as the next digit of our solution. 
Result so far: 6.0
Deduct 576 from 671 and we're left with 95.
Take the next digit (7) from the dividend and append it to 95, then repeat: 957 / 96

Step 4:
96 goes into 957 9 times with a remainder of 93.
Use 9 as the next digit of our solution. 
Result so far: 69.0
Deduct 864 from 957 and we're left with 93.
Take the next digit (8) from the dividend and append it to 93, then repeat: 938 / 96

Advancing to step 5:
If we divide 938 by 96, we get 9 and a remainder of 74.
The next digit of our result is 9. 
Result so far: 699.0
The remainder is 74 after subtracting 864 from 938.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

On to step 6:
96 can be fit into 740 7 times, resulting in a remainder of 68.
Use 7 as the next digit of our solution. 
Result so far: 699.7
Deduct 672 from 740 and we're left with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Moving on to step 7:
96 goes into 680 7 times with a remainder of 8.
Write down 7 as next digit of the result. 
Result so far: 699.77
Subtract 672 from 680 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

The final result is 699.77 with a remainder of 0.008.