Let's divide 96723847 by 100
We want to figure out the number of times 96723847 can be divided by 100.

Step 1:
If we divide 9 by 100, we get 0 and a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Grab the next digit (6) from the dividend, add it to 9, then carry on: 96 / 100

Going ahead to step 2:
When dividing 96 by 100, we get 0 with a remainder of 96.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 96, we end up with 96.
Include the next digit (7) from the dividend after 96, then repeat: 967 / 100

On to step 3:
100 goes into 967 9 times with a remainder of 67.
Use 9 as the next digit of our solution. 
Result so far: 9.0
Deduct 900 from 967 and we're left with 67.
Fetch the next digit (2) from the dividend, attach it to 67 and continue: 672 / 100

Moving on to step 4:
When dividing 672 by 100, we get 6 with a remainder of 72.
Record the quotient 6 as the next digit in the result. 
Result so far: 96.0
The remainder is 72 after subtracting 600 from 672.
Bring next digit (3) of the dividend behind the 72 and repeat the process: 723 / 100

Moving on to step 5:
100 can be fit into 723 7 times, resulting in a remainder of 23.
Record the quotient 7 as the next digit in the result. 
Result so far: 967.0
The remainder is 23 after subtracting 700 from 723.
Take the next digit (8) from the dividend and append it to 23, then repeat: 238 / 100

On to step 6:
If we divide 238 by 100, we get 2 and a remainder of 38.
Put 2 as the next digit of the answer. 
Result so far: 9672.0
If we subtract 200 from 238, we get 38.
Grab the next digit (4) from the dividend, add it to 38, then carry on: 384 / 100

Let's proceed to step 7:
If we divide 384 by 100, we get 3 and a remainder of 84.
Put 3 as the next digit of the answer. 
Result so far: 96723.0
Deduct 300 from 384 and we're left with 84.
Append the next digit (7) from the dividend to 84 and continue with: 847 / 100

On to step 8:
When dividing 847 by 100, we get 8 with a remainder of 47.
Record the quotient 8 as the next digit in the result. 
Result so far: 967238.0
Deduct 800 from 847 and we're left with 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Advancing to step 9:
When dividing 470 by 100, we get 4 with a remainder of 70.
Use 4 as the next digit of our solution. 
Result so far: 967238.4
If we take 400 away from 470, we end up with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Step 10:
100 can be fit into 700 7 times, resulting in a remainder of 0.
Put 7 as the next digit of the answer. 
Result so far: 967238.47
Subtract 700 from 700 to get 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 11:
0 divided by 100 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 967238.47
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.

Going ahead to step 12:
The number 100 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 967238.47
Subtract 0 from 0 to get 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 967238.47 with a remainder of 0.0.