96976984 divided by 524 
Our goal is to divide 96976984 by 524.

Let's proceed to step 1:
When dividing 9 by 524, we get 0 with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Grab the next digit (6) from the dividend, add it to 9, then carry on: 96 / 524

Moving on to step 2:
96 divided by 524 is 0 with a remainder of 96.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 96 to get 96.
Take the next digit (9) from the dividend and append it to 96, then repeat: 969 / 524

On to step 3:
524 can be fit into 969 1 times, resulting in a remainder of 445.
The next digit of our result is 1. 
Result so far: 1.0
If we subtract 524 from 969, we get 445.
Append the next digit (7) from the dividend to 445 and continue with: 4457 / 524

Going ahead to step 4:
The number 524 fits into 4457 8 times, leaving a remainder of 265.
Record the quotient 8 as the next digit in the result. 
Result so far: 18.0
If we take 4192 away from 4457, we end up with 265.
Grab the next digit (6) from the dividend, add it to 265, then carry on: 2656 / 524

Advancing to step 5:
524 can be fit into 2656 5 times, resulting in a remainder of 36.
Record the quotient 5 as the next digit in the result. 
Result so far: 185.0
If we take 2620 away from 2656, we end up with 36.
Take the next digit (9) from the dividend and append it to 36, then repeat: 369 / 524

Step 6:
When dividing 369 by 524, we get 0 with a remainder of 369.
The next digit of our result is 0. 
Result so far: 1850.0
The remainder is 369 after subtracting 0 from 369.
Fetch the next digit (8) from the dividend, attach it to 369 and continue: 3698 / 524

Moving on to step 7:
524 can be fit into 3698 7 times, resulting in a remainder of 30.
The next digit of our result is 7. 
Result so far: 18507.0
If we subtract 3668 from 3698, we get 30.
Grab the next digit (4) from the dividend, add it to 30, then carry on: 304 / 524

Step 8:
When dividing 304 by 524, we get 0 with a remainder of 304.
Write down 0 as next digit of the result. 
Result so far: 185070.0
Subtract 0 from 304 to get 304.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3040, and continue the process.

Advancing to step 9:
524 can be fit into 3040 5 times, resulting in a remainder of 420.
The number 5 becomes the next digit in our result. 
Result so far: 185070.5
The remainder is 420 after subtracting 2620 from 3040.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4200, and continue the process.

Going ahead to step 10:
The number 524 fits into 4200 8 times, leaving a remainder of 8.
Use 8 as the next digit of our solution. 
Result so far: 185070.58
The remainder is 8 after subtracting 4192 from 4200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 11:
524 goes into 80 0 times with a remainder of 80.
The number 0 becomes the next digit in our result. 
Result so far: 185070.58
If we take 0 away from 80, we end up 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.

On to step 12:
524 goes into 800 1 times with a remainder of 276.
Write down 1 as next digit of the result. 
Result so far: 185070.5801
Subtracting 524 from 800 leaves us with 276.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2760, and continue the process.

Let's proceed to step 13:
The number 524 fits into 2760 5 times, leaving a remainder of 140.
The number 5 becomes the next digit in our result. 
Result so far: 185070.58015
If we take 2620 away from 2760, we end up with 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Step 14:
1400 divided by 524 is 2 with a remainder of 352.
Record the quotient 2 as the next digit in the result. 
Result so far: 185070.580152
Subtracting 1048 from 1400 leaves us with 352.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3520, and continue the process.

Step 15:
3520 divided by 524 is 6 with a remainder of 376.
The number 6 becomes the next digit in our result. 
Result so far: 185070.5801526
If we subtract 3144 from 3520, we get 376.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3760, and continue the process.

On to step 16:
524 can be fit into 3760 7 times, resulting in a remainder of 92.
The number 7 becomes the next digit in our result. 
Result so far: 185070.58015267
Subtracting 3668 from 3760 leaves us 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.

In conclusion, the division gives 185070.58015267 with a balance of 9.2e-08.