437978 ÷ 96 
We want to figure out the number of times 437978 can be divided by 96.

Going ahead to step 1:
When dividing 4 by 96, we get 0 with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Include the next digit (3) from the dividend after 4, then repeat: 43 / 96

Going ahead to step 2:
96 goes into 43 0 times with a remainder of 43.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 43, we get 43.
Take the next digit (7) from the dividend and append it to 43, then repeat: 437 / 96

Let's proceed to step 3:
437 divided by 96 is 4 with a remainder of 53.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Subtracting 384 from 437 leaves us with 53.
Fetch the next digit (9) from the dividend, attach it to 53 and continue: 539 / 96

Going ahead to step 4:
If we divide 539 by 96, we get 5 and a remainder of 59.
Use 5 as the next digit of our solution. 
Result so far: 45.0
Subtracting 480 from 539 leaves us with 59.
Append the next digit (7) from the dividend to 59 and continue with: 597 / 96

Advancing to step 5:
96 can be fit into 597 6 times, resulting in a remainder of 21.
Write down 6 as next digit of the result. 
Result so far: 456.0
If we subtract 576 from 597, we get 21.
Take the next digit (8) from the dividend and append it to 21, then repeat: 218 / 96

Step 6:
218 divided by 96 is 2 with a remainder of 26.
The number 2 becomes the next digit in our result. 
Result so far: 4562.0
If we subtract 192 from 218, we get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Going ahead to step 7:
If we divide 260 by 96, we get 2 and a remainder of 68.
Use 2 as the next digit of our solution. 
Result so far: 4562.2
Deduct 192 from 260 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.

Step 8:
680 divided by 96 is 7 with a remainder of 8.
Put 7 as the next digit of the answer. 
Result so far: 4562.27
The remainder is 8 after subtracting 672 from 680.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 9:
If we divide 80 by 96, we get 0 and a remainder of 80.
Record the quotient 0 as the next digit in the result. 
Result so far: 4562.27
Subtract 0 from 80 to get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Let's proceed to step 10:
The number 96 fits into 800 8 times, leaving a remainder of 32.
Write down 8 as next digit of the result. 
Result so far: 4562.2708
If we subtract 768 from 800, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 11:
320 divided by 96 is 3 with a remainder of 32.
Record the quotient 3 as the next digit in the result. 
Result so far: 4562.27083
The remainder is 32 after subtracting 288 from 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 12:
96 goes into 320 3 times with a remainder of 32.
Record the quotient 3 as the next digit in the result. 
Result so far: 4562.270833
Subtract 288 from 320 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

After the division, we end up with 4562.270833 and a remainder of 3.2e-06.