We're dividing 96823713 by 677 
We're looking to find how many times 677 goes into 96823713.

Moving on to step 1:
9 divided by 677 is 0 with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Bring next digit (6) of the dividend behind the 9 and repeat the process: 96 / 677

On to step 2:
The number 677 fits into 96 0 times, leaving a remainder of 96.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 96 and we're left with 96.
Take the next digit (8) from the dividend and append it to 96, then repeat: 968 / 677

On to step 3:
677 goes into 968 1 times with a remainder of 291.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 291 after subtracting 677 from 968.
Fetch the next digit (2) from the dividend, attach it to 291 and continue: 2912 / 677

Moving on to step 4:
The number 677 fits into 2912 4 times, leaving a remainder of 204.
Record the quotient 4 as the next digit in the result. 
Result so far: 14.0
Subtract 2708 from 2912 to get 204.
Append the next digit (3) from the dividend to 204 and continue with: 2043 / 677

Step 5:
The number 677 fits into 2043 3 times, leaving a remainder of 12.
Write down 3 as next digit of the result. 
Result so far: 143.0
Subtracting 2031 from 2043 leaves us with 12.
Include the next digit (7) from the dividend after 12, then repeat: 127 / 677

Let's proceed to step 6:
677 goes into 127 0 times with a remainder of 127.
The next digit of our result is 0. 
Result so far: 1430.0
If we take 0 away from 127, we end up with 127.
Append the next digit (1) from the dividend to 127 and continue with: 1271 / 677

Step 7:
1271 divided by 677 is 1 with a remainder of 594.
Put 1 as the next digit of the answer. 
Result so far: 14301.0
Subtract 677 from 1271 to get 594.
Take the next digit (3) from the dividend and append it to 594, then repeat: 5943 / 677

Going ahead to step 8:
5943 divided by 677 is 8 with a remainder of 527.
Write down 8 as next digit of the result. 
Result so far: 143018.0
If we subtract 5416 from 5943, we get 527.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5270, and continue the process.

Going ahead to step 9:
The number 677 fits into 5270 7 times, leaving a remainder of 531.
The next digit of our result is 7. 
Result so far: 143018.7
If we take 4739 away from 5270, we end up with 531.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5310, and continue the process.

Step 10:
The number 677 fits into 5310 7 times, leaving a remainder of 571.
Write down 7 as next digit of the result. 
Result so far: 143018.77
If we take 4739 away from 5310, we end up with 571.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5710, and continue the process.

The final outcome is 143018.77, with a leftover of 0.571.