96538 ÷ 23 
We want to figure out the number of times 96538 can be divided by 23.

Let's proceed to step 1:
9 divided by 23 is 0 with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Take the next digit (6) from the dividend and append it to 9, then repeat: 96 / 23

On to step 2:
23 goes into 96 4 times with a remainder of 4.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
The remainder is 4 after subtracting 92 from 96.
Take the next digit (5) from the dividend and append it to 4, then repeat: 45 / 23

Advancing to step 3:
When dividing 45 by 23, we get 1 with a remainder of 22.
The next digit of our result is 1. 
Result so far: 41.0
The remainder is 22 after subtracting 23 from 45.
Bring next digit (3) of the dividend behind the 22 and repeat the process: 223 / 23

Advancing to step 4:
23 can be fit into 223 9 times, resulting in a remainder of 16.
Record the quotient 9 as the next digit in the result. 
Result so far: 419.0
If we subtract 207 from 223, we get 16.
Take the next digit (8) from the dividend and append it to 16, then repeat: 168 / 23

Advancing to step 5:
When dividing 168 by 23, we get 7 with a remainder of 7.
Put 7 as the next digit of the answer. 
Result so far: 4197.0
If we take 161 away from 168, we end up with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Let's proceed to step 6:
When dividing 70 by 23, we get 3 with a remainder of 1.
Record the quotient 3 as the next digit in the result. 
Result so far: 4197.3
The remainder is 1 after subtracting 69 from 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Let's proceed to step 7:
If we divide 10 by 23, we get 0 and a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 4197.3
If we take 0 away from 10, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 8:
23 goes into 100 4 times with a remainder of 8.
The next digit of our result is 4. 
Result so far: 4197.304
If we take 92 away from 100, we end up with 8.
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 23, we get 3 and a remainder of 11.
The number 3 becomes the next digit in our result. 
Result so far: 4197.3043
The remainder is 11 after subtracting 69 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Moving on to step 10:
110 divided by 23 is 4 with a remainder of 18.
Use 4 as the next digit of our solution. 
Result so far: 4197.30434
If we take 92 away from 110, we end up with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Step 11:
180 divided by 23 is 7 with a remainder of 19.
The number 7 becomes the next digit in our result. 
Result so far: 4197.304347
If we subtract 161 from 180, we get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

On to step 12:
23 can be fit into 190 8 times, resulting in a remainder of 6.
The next digit of our result is 8. 
Result so far: 4197.3043478
Subtract 184 from 190 to get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Advancing to step 13:
60 divided by 23 is 2 with a remainder of 14.
The next digit of our result is 2. 
Result so far: 4197.30434782
Subtract 46 from 60 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

The final outcome is 4197.30434782, with a leftover of 1.4e-08.