We're dividing 939861 by 96 
Let's see how many times 96 fits into 939861.

Advancing to step 1:
When dividing 9 by 96, we get 0 with a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Append the next digit (3) from the dividend to 9 and continue with: 93 / 96

Moving on to step 2:
If we divide 93 by 96, we get 0 and a remainder of 93.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 93 to get 93.
Fetch the next digit (9) from the dividend, attach it to 93 and continue: 939 / 96

Step 3:
The number 96 fits into 939 9 times, leaving a remainder of 75.
Put 9 as the next digit of the answer. 
Result so far: 9.0
Deduct 864 from 939 and we're left with 75.
Take the next digit (8) from the dividend and append it to 75, then repeat: 758 / 96

Moving on to step 4:
If we divide 758 by 96, we get 7 and a remainder of 86.
Use 7 as the next digit of our solution. 
Result so far: 97.0
Deduct 672 from 758 and we're left with 86.
Fetch the next digit (6) from the dividend, attach it to 86 and continue: 866 / 96

On to step 5:
The number 96 fits into 866 9 times, leaving a remainder of 2.
Use 9 as the next digit of our solution. 
Result so far: 979.0
Deduct 864 from 866 and we're left with 2.
Include the next digit (1) from the dividend after 2, then repeat: 21 / 96

On to step 6:
21 divided by 96 is 0 with a remainder of 21.
Use 0 as the next digit of our solution. 
Result so far: 9790.0
If we subtract 0 from 21, we get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Advancing to step 7:
When dividing 210 by 96, we get 2 with a remainder of 18.
Record the quotient 2 as the next digit in the result. 
Result so far: 9790.2
Deduct 192 from 210 and we're left 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.

Going ahead to step 8:
When dividing 180 by 96, we get 1 with a remainder of 84.
Write down 1 as next digit of the result. 
Result so far: 9790.21
The remainder is 84 after subtracting 96 from 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Going ahead to step 9:
96 can be fit into 840 8 times, resulting in a remainder of 72.
Use 8 as the next digit of our solution. 
Result so far: 9790.218
Deduct 768 from 840 and we're left with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Moving on to step 10:
The number 96 fits into 720 7 times, leaving a remainder of 48.
The number 7 becomes the next digit in our result. 
Result so far: 9790.2187
If we take 672 away from 720, 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.

Going ahead to step 11:
When dividing 480 by 96, we get 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 9790.21875
Deduct 480 from 480 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.

Step 12:
When dividing 0 by 96, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 9790.21875
If we take 0 away from 0, we end up 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.

Moving on to step 13:
0 divided by 96 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 9790.21875
Subtracting 0 from 0 leaves us 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.

The final result is 9790.21875 with a remainder of 0.0.