We look at the division of 94996376 by 788 
We're looking to find how many times 788 goes into 94996376.

Step 1:
The number 788 fits into 9 0 times, leaving a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Grab the next digit (4) from the dividend, add it to 9, then carry on: 94 / 788

On to step 2:
The number 788 fits into 94 0 times, leaving a remainder of 94.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 94 to get 94.
Include the next digit (9) from the dividend after 94, then repeat: 949 / 788

Going ahead to step 3:
788 goes into 949 1 times with a remainder of 161.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 788 from 949, we get 161.
Grab the next digit (9) from the dividend, add it to 161, then carry on: 1619 / 788

Moving on to step 4:
The number 788 fits into 1619 2 times, leaving a remainder of 43.
Record the quotient 2 as the next digit in the result. 
Result so far: 12.0
If we take 1576 away from 1619, we end up with 43.
Fetch the next digit (6) from the dividend, attach it to 43 and continue: 436 / 788

Moving on to step 5:
436 divided by 788 is 0 with a remainder of 436.
Write down 0 as next digit of the result. 
Result so far: 120.0
Subtracting 0 from 436 leaves us with 436.
Take the next digit (3) from the dividend and append it to 436, then repeat: 4363 / 788

Advancing to step 6:
When dividing 4363 by 788, we get 5 with a remainder of 423.
The next digit of our result is 5. 
Result so far: 1205.0
Subtracting 3940 from 4363 leaves us with 423.
Grab the next digit (7) from the dividend, add it to 423, then carry on: 4237 / 788

On to step 7:
The number 788 fits into 4237 5 times, leaving a remainder of 297.
The next digit of our result is 5. 
Result so far: 12055.0
Deduct 3940 from 4237 and we're left with 297.
Fetch the next digit (6) from the dividend, attach it to 297 and continue: 2976 / 788

On to step 8:
788 can be fit into 2976 3 times, resulting in a remainder of 612.
The next digit of our result is 3. 
Result so far: 120553.0
Subtracting 2364 from 2976 leaves us with 612.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6120, and continue the process.

Advancing to step 9:
6120 divided by 788 is 7 with a remainder of 604.
Record the quotient 7 as the next digit in the result. 
Result so far: 120553.7
Subtract 5516 from 6120 to get 604.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6040, and continue the process.

On to step 10:
When dividing 6040 by 788, we get 7 with a remainder of 524.
The number 7 becomes the next digit in our result. 
Result so far: 120553.77
The remainder is 524 after subtracting 5516 from 6040.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5240, and continue the process.

After the division, we end up with 120553.77 and a remainder of 0.524.