We're dividing 239564 by 96 
We're looking to find how many times 96 goes into 239564.

Let's proceed to step 1:
If we divide 2 by 96, we get 0 and a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Take the next digit (3) from the dividend and append it to 2, then repeat: 23 / 96

On to step 2:
23 divided by 96 is 0 with a remainder of 23.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 23, we end up with 23.
Fetch the next digit (9) from the dividend, attach it to 23 and continue: 239 / 96

Step 3:
239 divided by 96 is 2 with a remainder of 47.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we subtract 192 from 239, we get 47.
Grab the next digit (5) from the dividend, add it to 47, then carry on: 475 / 96

Advancing to step 4:
96 can be fit into 475 4 times, resulting in a remainder of 91.
The next digit of our result is 4. 
Result so far: 24.0
The remainder is 91 after subtracting 384 from 475.
Append the next digit (6) from the dividend to 91 and continue with: 916 / 96

Moving on to step 5:
When dividing 916 by 96, we get 9 with a remainder of 52.
Write down 9 as next digit of the result. 
Result so far: 249.0
If we take 864 away from 916, we end up with 52.
Grab the next digit (4) from the dividend, add it to 52, then carry on: 524 / 96

Moving on to step 6:
The number 96 fits into 524 5 times, leaving a remainder of 44.
The number 5 becomes the next digit in our result. 
Result so far: 2495.0
If we take 480 away from 524, we end up with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Moving on to step 7:
440 divided by 96 is 4 with a remainder of 56.
The number 4 becomes the next digit in our result. 
Result so far: 2495.4
Subtract 384 from 440 to get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Advancing to step 8:
If we divide 560 by 96, we get 5 and a remainder of 80.
Use 5 as the next digit of our solution. 
Result so far: 2495.45
If we subtract 480 from 560, we 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.

Moving on to step 9:
When dividing 800 by 96, we get 8 with a remainder of 32.
Record the quotient 8 as the next digit in the result. 
Result so far: 2495.458
Deduct 768 from 800 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

On to step 10:
If we divide 320 by 96, we get 3 and a remainder of 32.
The number 3 becomes the next digit in our result. 
Result so far: 2495.4583
Subtracting 288 from 320 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Advancing to step 11:
The number 96 fits into 320 3 times, leaving a remainder of 32.
Write down 3 as next digit of the result. 
Result so far: 2495.45833
Subtracting 288 from 320 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The final outcome is 2495.45833, with a leftover of 3.2e-05.