We look at the division of 196499 by 47 
We want to figure out the number of times 196499 can be divided by 47.

On to step 1:
When dividing 1 by 47, we get 0 with a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Append the next digit (9) from the dividend to 1 and continue with: 19 / 47

Moving on to step 2:
47 goes into 19 0 times with a remainder of 19.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 19 after subtracting 0 from 19.
Grab the next digit (6) from the dividend, add it to 19, then carry on: 196 / 47

Advancing to step 3:
When dividing 196 by 47, we get 4 with a remainder of 8.
Put 4 as the next digit of the answer. 
Result so far: 4.0
The remainder is 8 after subtracting 188 from 196.
Fetch the next digit (4) from the dividend, attach it to 8 and continue: 84 / 47

Step 4:
47 can be fit into 84 1 times, resulting in a remainder of 37.
Record the quotient 1 as the next digit in the result. 
Result so far: 41.0
Subtracting 47 from 84 leaves us with 37.
Include the next digit (9) from the dividend after 37, then repeat: 379 / 47

Going ahead to step 5:
If we divide 379 by 47, we get 8 and a remainder of 3.
Record the quotient 8 as the next digit in the result. 
Result so far: 418.0
Subtract 376 from 379 to get 3.
Grab the next digit (9) from the dividend, add it to 3, then carry on: 39 / 47

Step 6:
47 can be fit into 39 0 times, resulting in a remainder of 39.
Write down 0 as next digit of the result. 
Result so far: 4180.0
Deduct 0 from 39 and we're left with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Let's proceed to step 7:
If we divide 390 by 47, we get 8 and a remainder of 14.
The next digit of our result is 8. 
Result so far: 4180.8
Subtract 376 from 390 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.

Step 8:
When dividing 140 by 47, we get 2 with a remainder of 46.
Record the quotient 2 as the next digit in the result. 
Result so far: 4180.82
If we take 94 away from 140, we end up with 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Advancing to step 9:
47 can be fit into 460 9 times, resulting in a remainder of 37.
The next digit of our result is 9. 
Result so far: 4180.829
If we take 423 away from 460, we end up with 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

On to step 10:
When dividing 370 by 47, we get 7 with a remainder of 41.
Use 7 as the next digit of our solution. 
Result so far: 4180.8297
Subtracting 329 from 370 leaves us with 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Step 11:
The number 47 fits into 410 8 times, leaving a remainder of 34.
Record the quotient 8 as the next digit in the result. 
Result so far: 4180.82978
Deduct 376 from 410 and we're left with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Step 12:
If we divide 340 by 47, we get 7 and a remainder of 11.
Put 7 as the next digit of the answer. 
Result so far: 4180.829787
Deduct 329 from 340 and we're left with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Let's proceed to step 13:
When dividing 110 by 47, we get 2 with a remainder of 16.
Use 2 as the next digit of our solution. 
Result so far: 4180.8297872
Deduct 94 from 110 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Moving on to step 14:
The number 47 fits into 160 3 times, leaving a remainder of 19.
Use 3 as the next digit of our solution. 
Result so far: 4180.82978723
Deduct 141 from 160 and we're left with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

The final result is 4180.82978723 with a remainder of 1.9e-08.