Let's divide 96230978 by 427
We're looking to find how many times 427 goes into 96230978.

Let's proceed to step 1:
When dividing 9 by 427, we get 0 with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Bring next digit (6) of the dividend behind the 9 and repeat the process: 96 / 427

Going ahead to step 2:
When dividing 96 by 427, we get 0 with a remainder of 96.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 96 leaves us with 96.
Grab the next digit (2) from the dividend, add it to 96, then carry on: 962 / 427

Step 3:
The number 427 fits into 962 2 times, leaving a remainder of 108.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtract 854 from 962 to get 108.
Fetch the next digit (3) from the dividend, attach it to 108 and continue: 1083 / 427

On to step 4:
When dividing 1083 by 427, we get 2 with a remainder of 229.
Write down 2 as next digit of the result. 
Result so far: 22.0
If we take 854 away from 1083, we end up with 229.
Take the next digit (0) from the dividend and append it to 229, then repeat: 2290 / 427

Step 5:
If we divide 2290 by 427, we get 5 and a remainder of 155.
The next digit of our result is 5. 
Result so far: 225.0
Deduct 2135 from 2290 and we're left with 155.
Bring next digit (9) of the dividend behind the 155 and repeat the process: 1559 / 427

Step 6:
427 can be fit into 1559 3 times, resulting in a remainder of 278.
Record the quotient 3 as the next digit in the result. 
Result so far: 2253.0
Subtracting 1281 from 1559 leaves us with 278.
Append the next digit (7) from the dividend to 278 and continue with: 2787 / 427

Step 7:
2787 divided by 427 is 6 with a remainder of 225.
Put 6 as the next digit of the answer. 
Result so far: 22536.0
Subtract 2562 from 2787 to get 225.
Fetch the next digit (8) from the dividend, attach it to 225 and continue: 2258 / 427

Advancing to step 8:
427 goes into 2258 5 times with a remainder of 123.
Put 5 as the next digit of the answer. 
Result so far: 225365.0
Deduct 2135 from 2258 and we're left with 123.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1230, and continue the process.

Step 9:
427 goes into 1230 2 times with a remainder of 376.
Write down 2 as next digit of the result. 
Result so far: 225365.2
Deduct 854 from 1230 and we're left with 376.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3760, and continue the process.

Advancing to step 10:
427 can be fit into 3760 8 times, resulting in a remainder of 344.
The next digit of our result is 8. 
Result so far: 225365.28
The remainder is 344 after subtracting 3416 from 3760.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3440, and continue the process.

Advancing to step 11:
The number 427 fits into 3440 8 times, leaving a remainder of 24.
The number 8 becomes the next digit in our result. 
Result so far: 225365.288
Subtract 3416 from 3440 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Our division results in 225365.288 with a remaining 0.0024.