95976 ÷ 4 = 23994 R0
Let's divide 95976 by 4.

Step 1:
4 goes into 9 2 times with a remainder of 1.
Write down 2 as next digit of of the result. 
Result so far: 2
Subtract 8 from 9 to get 1.
Bring next digit (5) of the dividend behind the 1 and repeat the process: 15 / 4

Step 2:
4 goes into 15 3 times with a remainder of 3.
Write down 3 as next digit of of the result. 
Result so far: 23
Subtract 12 from 15 to get 3.
Bring next digit (9) of the dividend behind the 3 and repeat the process: 39 / 4

Step 3:
4 goes into 39 9 times with a remainder of 3.
Write down 9 as next digit of of the result. 
Result so far: 239
Subtract 36 from 39 to get 3.
Bring next digit (7) of the dividend behind the 3 and repeat the process: 37 / 4

Step 4:
4 goes into 37 9 times with a remainder of 1.
Write down 9 as next digit of of the result. 
Result so far: 2399
Subtract 36 from 37 to get 1.
Bring next digit (6) of the dividend behind the 1 and repeat the process: 16 / 4

Step 5:
4 goes into 16 4 times with a remainder of 0.
Write down 4 as next digit of of the result. 
Result so far: 23994
Subtract 16 from 16 to get 0.

The final result is 23994 with a remainder of 0.