We look at the division of 47932667 by 496 
We're looking to find how many times 496 goes into 47932667.

Let's proceed to step 1:
The number 496 fits into 4 0 times, leaving a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Take the next digit (7) from the dividend and append it to 4, then repeat: 47 / 496

On to step 2:
496 can be fit into 47 0 times, resulting in a remainder of 47.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 47 and we're left with 47.
Fetch the next digit (9) from the dividend, attach it to 47 and continue: 479 / 496

Moving on to step 3:
When dividing 479 by 496, we get 0 with a remainder of 479.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 479, we end up with 479.
Fetch the next digit (3) from the dividend, attach it to 479 and continue: 4793 / 496

On to step 4:
4793 divided by 496 is 9 with a remainder of 329.
The number 9 becomes the next digit in our result. 
Result so far: 9.0
If we subtract 4464 from 4793, we get 329.
Grab the next digit (2) from the dividend, add it to 329, then carry on: 3292 / 496

Step 5:
The number 496 fits into 3292 6 times, leaving a remainder of 316.
Record the quotient 6 as the next digit in the result. 
Result so far: 96.0
The remainder is 316 after subtracting 2976 from 3292.
Append the next digit (6) from the dividend to 316 and continue with: 3166 / 496

On to step 6:
If we divide 3166 by 496, we get 6 and a remainder of 190.
Write down 6 as next digit of the result. 
Result so far: 966.0
Deduct 2976 from 3166 and we're left with 190.
Fetch the next digit (6) from the dividend, attach it to 190 and continue: 1906 / 496

Step 7:
496 can be fit into 1906 3 times, resulting in a remainder of 418.
Record the quotient 3 as the next digit in the result. 
Result so far: 9663.0
The remainder is 418 after subtracting 1488 from 1906.
Include the next digit (7) from the dividend after 418, then repeat: 4187 / 496

Moving on to step 8:
When dividing 4187 by 496, we get 8 with a remainder of 219.
Put 8 as the next digit of the answer. 
Result so far: 96638.0
Deduct 3968 from 4187 and we're left with 219.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2190, and continue the process.

Advancing to step 9:
When dividing 2190 by 496, we get 4 with a remainder of 206.
The next digit of our result is 4. 
Result so far: 96638.4
Subtracting 1984 from 2190 leaves us with 206.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2060, and continue the process.

On to step 10:
If we divide 2060 by 496, we get 4 and a remainder of 76.
Put 4 as the next digit of the answer. 
Result so far: 96638.44
Subtracting 1984 from 2060 leaves us with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

In conclusion, the division gives 96638.44 with a balance of 0.076.