260931 divided by 96 
We're looking to find how many times 96 goes into 260931.

On to step 1:
If we divide 2 by 96, we get 0 and a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Include the next digit (6) from the dividend after 2, then repeat: 26 / 96

Advancing to step 2:
When dividing 26 by 96, we get 0 with a remainder of 26.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 26 leaves us with 26.
Fetch the next digit (0) from the dividend, attach it to 26 and continue: 260 / 96

On to step 3:
When dividing 260 by 96, we get 2 with a remainder of 68.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtract 192 from 260 to get 68.
Take the next digit (9) from the dividend and append it to 68, then repeat: 689 / 96

Advancing to step 4:
The number 96 fits into 689 7 times, leaving a remainder of 17.
The next digit of our result is 7. 
Result so far: 27.0
If we subtract 672 from 689, we get 17.
Bring next digit (3) of the dividend behind the 17 and repeat the process: 173 / 96

Step 5:
96 can be fit into 173 1 times, resulting in a remainder of 77.
Record the quotient 1 as the next digit in the result. 
Result so far: 271.0
Subtracting 96 from 173 leaves us with 77.
Append the next digit (1) from the dividend to 77 and continue with: 771 / 96

Going ahead to step 6:
If we divide 771 by 96, we get 8 and a remainder of 3.
Write down 8 as next digit of the result. 
Result so far: 2718.0
Subtracting 768 from 771 leaves us with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

On to step 7:
96 goes into 30 0 times with a remainder of 30.
The number 0 becomes the next digit in our result. 
Result so far: 2718.0
If we subtract 0 from 30, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 8:
96 can be fit into 300 3 times, resulting in a remainder of 12.
The number 3 becomes the next digit in our result. 
Result so far: 2718.03
Subtracting 288 from 300 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 9:
96 goes into 120 1 times with a remainder of 24.
Record the quotient 1 as the next digit in the result. 
Result so far: 2718.031
The remainder is 24 after subtracting 96 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 10:
If we divide 240 by 96, we get 2 and a remainder of 48.
The next digit of our result is 2. 
Result so far: 2718.0312
If we take 192 away from 240, we end up with 48.
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 11:
96 goes into 480 5 times with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 2718.03125
If we subtract 480 from 480, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 12:
0 divided by 96 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2718.03125
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 13:
96 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2718.03125
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 2718.03125 with a remaining 0.0.