We look at the division of 967231 by 49 
We want to divide 967231 by 49.

Going ahead to step 1:
When dividing 9 by 49, we get 0 with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Include the next digit (6) from the dividend after 9, then repeat: 96 / 49

Let's proceed to step 2:
96 divided by 49 is 1 with a remainder of 47.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtracting 49 from 96 leaves us with 47.
Take the next digit (7) from the dividend and append it to 47, then repeat: 477 / 49

On to step 3:
When dividing 477 by 49, we get 9 with a remainder of 36.
The next digit of our result is 9. 
Result so far: 19.0
Subtracting 441 from 477 leaves us with 36.
Fetch the next digit (2) from the dividend, attach it to 36 and continue: 362 / 49

Moving on to step 4:
The number 49 fits into 362 7 times, leaving a remainder of 19.
The next digit of our result is 7. 
Result so far: 197.0
The remainder is 19 after subtracting 343 from 362.
Take the next digit (3) from the dividend and append it to 19, then repeat: 193 / 49

Going ahead to step 5:
193 divided by 49 is 3 with a remainder of 46.
The number 3 becomes the next digit in our result. 
Result so far: 1973.0
Subtract 147 from 193 to get 46.
Bring next digit (1) of the dividend behind the 46 and repeat the process: 461 / 49

Step 6:
The number 49 fits into 461 9 times, leaving a remainder of 20.
The next digit of our result is 9. 
Result so far: 19739.0
Subtract 441 from 461 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 7:
The number 49 fits into 200 4 times, leaving a remainder of 4.
Put 4 as the next digit of the answer. 
Result so far: 19739.4
The remainder is 4 after subtracting 196 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 8:
49 goes into 40 0 times with a remainder of 40.
The next digit of our result is 0. 
Result so far: 19739.4
The remainder is 40 after subtracting 0 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 9:
49 can be fit into 400 8 times, resulting in a remainder of 8.
Record the quotient 8 as the next digit in the result. 
Result so far: 19739.408
The remainder is 8 after subtracting 392 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 10:
If we divide 80 by 49, we get 1 and a remainder of 31.
The next digit of our result is 1. 
Result so far: 19739.4081
Deduct 49 from 80 and we're left with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Advancing to step 11:
The number 49 fits into 310 6 times, leaving a remainder of 16.
Put 6 as the next digit of the answer. 
Result so far: 19739.40816
If we take 294 away from 310, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Going ahead to step 12:
If we divide 160 by 49, we get 3 and a remainder of 13.
Write down 3 as next digit of the result. 
Result so far: 19739.408163
Subtracting 147 from 160 leaves us with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Advancing to step 13:
49 goes into 130 2 times with a remainder of 32.
Put 2 as the next digit of the answer. 
Result so far: 19739.4081632
The remainder is 32 after subtracting 98 from 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Let's proceed to step 14:
The number 49 fits into 320 6 times, leaving a remainder of 26.
Use 6 as the next digit of our solution. 
Result so far: 19739.40816326
Deduct 294 from 320 and we're left with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

In conclusion, the division gives 19739.40816326 with a balance of 2.6e-08.