96640070 ÷ 243 
We want to figure out the number of times 96640070 can be divided by 243.

Moving on to step 1:
The number 243 fits into 9 0 times, leaving a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Take the next digit (6) from the dividend and append it to 9, then repeat: 96 / 243

Let's proceed to step 2:
243 goes into 96 0 times with a remainder of 96.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 96, we end up with 96.
Bring next digit (6) of the dividend behind the 96 and repeat the process: 966 / 243

On to step 3:
If we divide 966 by 243, we get 3 and a remainder of 237.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Subtract 729 from 966 to get 237.
Append the next digit (4) from the dividend to 237 and continue with: 2374 / 243

Going ahead to step 4:
If we divide 2374 by 243, we get 9 and a remainder of 187.
Put 9 as the next digit of the answer. 
Result so far: 39.0
If we take 2187 away from 2374, we end up with 187.
Bring next digit (0) of the dividend behind the 187 and repeat the process: 1870 / 243

Advancing to step 5:
243 goes into 1870 7 times with a remainder of 169.
The next digit of our result is 7. 
Result so far: 397.0
If we subtract 1701 from 1870, we get 169.
Append the next digit (0) from the dividend to 169 and continue with: 1690 / 243

Going ahead to step 6:
1690 divided by 243 is 6 with a remainder of 232.
The number 6 becomes the next digit in our result. 
Result so far: 3976.0
If we subtract 1458 from 1690, we get 232.
Append the next digit (7) from the dividend to 232 and continue with: 2327 / 243

Moving on to step 7:
When dividing 2327 by 243, we get 9 with a remainder of 140.
Put 9 as the next digit of the answer. 
Result so far: 39769.0
Subtract 2187 from 2327 to get 140.
Append the next digit (0) from the dividend to 140 and continue with: 1400 / 243

Advancing to step 8:
243 can be fit into 1400 5 times, resulting in a remainder of 185.
Put 5 as the next digit of the answer. 
Result so far: 397695.0
Subtract 1215 from 1400 to get 185.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1850, and continue the process.

Moving on to step 9:
The number 243 fits into 1850 7 times, leaving a remainder of 149.
Write down 7 as next digit of the result. 
Result so far: 397695.7
If we subtract 1701 from 1850, we get 149.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1490, and continue the process.

Going ahead to step 10:
When dividing 1490 by 243, we get 6 with a remainder of 32.
Record the quotient 6 as the next digit in the result. 
Result so far: 397695.76
If we subtract 1458 from 1490, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 11:
The number 243 fits into 320 1 times, leaving a remainder of 77.
Put 1 as the next digit of the answer. 
Result so far: 397695.761
If we take 243 away from 320, we end up with 77.
Since there are no more digits in the dividend, we add a zero to the remainder making it 770, and continue the process.

Let's proceed to step 12:
243 can be fit into 770 3 times, resulting in a remainder of 41.
Record the quotient 3 as the next digit in the result. 
Result so far: 397695.7613
Subtract 729 from 770 to get 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 13:
The number 243 fits into 410 1 times, leaving a remainder of 167.
Write down 1 as next digit of the result. 
Result so far: 397695.76131
If we subtract 243 from 410, we get 167.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1670, and continue the process.

On to step 14:
243 goes into 1670 6 times with a remainder of 212.
The number 6 becomes the next digit in our result. 
Result so far: 397695.761316
Subtract 1458 from 1670 to get 212.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2120, and continue the process.

Advancing to step 15:
2120 divided by 243 is 8 with a remainder of 176.
Put 8 as the next digit of the answer. 
Result so far: 397695.7613168
Deduct 1944 from 2120 and we're left with 176.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1760, and continue the process.

Moving on to step 16:
The number 243 fits into 1760 7 times, leaving a remainder of 59.
Put 7 as the next digit of the answer. 
Result so far: 397695.76131687
The remainder is 59 after subtracting 1701 from 1760.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

The quotient of the division is 397695.76131687, and the remainder is 5.9e-08.