96123988 ÷ 676 
Our goal is to divide 96123988 by 676.

Advancing to step 1:
9 divided by 676 is 0 with a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Include the next digit (6) from the dividend after 9, then repeat: 96 / 676

Advancing to step 2:
If we divide 96 by 676, we get 0 and a remainder of 96.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 96 after subtracting 0 from 96.
Take the next digit (1) from the dividend and append it to 96, then repeat: 961 / 676

Advancing to step 3:
If we divide 961 by 676, we get 1 and a remainder of 285.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 676 away from 961, we end up with 285.
Bring next digit (2) of the dividend behind the 285 and repeat the process: 2852 / 676

Step 4:
2852 divided by 676 is 4 with a remainder of 148.
The next digit of our result is 4. 
Result so far: 14.0
Subtracting 2704 from 2852 leaves us with 148.
Include the next digit (3) from the dividend after 148, then repeat: 1483 / 676

Let's proceed to step 5:
The number 676 fits into 1483 2 times, leaving a remainder of 131.
Record the quotient 2 as the next digit in the result. 
Result so far: 142.0
Subtracting 1352 from 1483 leaves us with 131.
Append the next digit (9) from the dividend to 131 and continue with: 1319 / 676

Going ahead to step 6:
If we divide 1319 by 676, we get 1 and a remainder of 643.
The number 1 becomes the next digit in our result. 
Result so far: 1421.0
Subtract 676 from 1319 to get 643.
Bring next digit (8) of the dividend behind the 643 and repeat the process: 6438 / 676

On to step 7:
6438 divided by 676 is 9 with a remainder of 354.
Use 9 as the next digit of our solution. 
Result so far: 14219.0
Subtract 6084 from 6438 to get 354.
Append the next digit (8) from the dividend to 354 and continue with: 3548 / 676

Moving on to step 8:
If we divide 3548 by 676, we get 5 and a remainder of 168.
Record the quotient 5 as the next digit in the result. 
Result so far: 142195.0
If we take 3380 away from 3548, we end up with 168.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1680, and continue the process.

Moving on to step 9:
The number 676 fits into 1680 2 times, leaving a remainder of 328.
Put 2 as the next digit of the answer. 
Result so far: 142195.2
If we take 1352 away from 1680, we end up with 328.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3280, and continue the process.

Going ahead to step 10:
If we divide 3280 by 676, we get 4 and a remainder of 576.
Use 4 as the next digit of our solution. 
Result so far: 142195.24
Deduct 2704 from 3280 and we're left with 576.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5760, and continue the process.

Step 11:
When dividing 5760 by 676, we get 8 with a remainder of 352.
The next digit of our result is 8. 
Result so far: 142195.248
Subtracting 5408 from 5760 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.

Let's proceed to step 12:
3520 divided by 676 is 5 with a remainder of 140.
The next digit of our result is 5. 
Result so far: 142195.2485
Deduct 3380 from 3520 and we're left 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.

Let's proceed to step 13:
If we divide 1400 by 676, we get 2 and a remainder of 48.
Use 2 as the next digit of our solution. 
Result so far: 142195.24852
The remainder is 48 after subtracting 1352 from 1400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Moving on to step 14:
676 can be fit into 480 0 times, resulting in a remainder of 480.
Write down 0 as next digit of the result. 
Result so far: 142195.24852
Subtracting 0 from 480 leaves us with 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4800, and continue the process.

Step 15:
When dividing 4800 by 676, we get 7 with a remainder of 68.
Write down 7 as next digit of the result. 
Result so far: 142195.2485207
Subtract 4732 from 4800 to get 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 16:
676 goes into 680 1 times with a remainder of 4.
Write down 1 as next digit of the result. 
Result so far: 142195.24852071
The remainder is 4 after subtracting 676 from 680.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

After the division, we end up with 142195.24852071 and a remainder of 4e-09.