260723 divided by 96 
We want to figure out the number of times 260723 can be divided by 96.

Advancing to step 1:
96 can be fit into 2 0 times, resulting in a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Include the next digit (6) from the dividend after 2, then repeat: 26 / 96

On to step 2:
If we divide 26 by 96, we get 0 and a remainder of 26.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 26 and we're left with 26.
Grab the next digit (0) from the dividend, add it to 26, then carry on: 260 / 96

Moving on to step 3:
260 divided by 96 is 2 with a remainder of 68.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtract 192 from 260 to get 68.
Bring next digit (7) of the dividend behind the 68 and repeat the process: 687 / 96

Going ahead to step 4:
The number 96 fits into 687 7 times, leaving a remainder of 15.
Use 7 as the next digit of our solution. 
Result so far: 27.0
The remainder is 15 after subtracting 672 from 687.
Take the next digit (2) from the dividend and append it to 15, then repeat: 152 / 96

Step 5:
When dividing 152 by 96, we get 1 with a remainder of 56.
Record the quotient 1 as the next digit in the result. 
Result so far: 271.0
Subtracting 96 from 152 leaves us with 56.
Grab the next digit (3) from the dividend, add it to 56, then carry on: 563 / 96

On to step 6:
96 can be fit into 563 5 times, resulting in a remainder of 83.
The next digit of our result is 5. 
Result so far: 2715.0
Subtract 480 from 563 to get 83.
Since there are no more digits in the dividend, we add a zero to the remainder making it 830, and continue the process.

Going ahead to step 7:
830 divided by 96 is 8 with a remainder of 62.
Record the quotient 8 as the next digit in the result. 
Result so far: 2715.8
Subtracting 768 from 830 leaves us with 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Step 8:
96 goes into 620 6 times with a remainder of 44.
Write down 6 as next digit of the result. 
Result so far: 2715.86
Deduct 576 from 620 and we're left with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Let's proceed to step 9:
The number 96 fits into 440 4 times, leaving a remainder of 56.
Record the quotient 4 as the next digit in the result. 
Result so far: 2715.864
Deduct 384 from 440 and we're left with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Moving on to step 10:
96 goes into 560 5 times with a remainder of 80.
Use 5 as the next digit of our solution. 
Result so far: 2715.8645
Subtracting 480 from 560 leaves us with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Moving on to step 11:
800 divided by 96 is 8 with a remainder of 32.
Write down 8 as next digit of the result. 
Result so far: 2715.86458
The remainder is 32 after subtracting 768 from 800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Let's proceed to step 12:
320 divided by 96 is 3 with a remainder of 32.
The number 3 becomes the next digit in our result. 
Result so far: 2715.864583
Deduct 288 from 320 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 13:
96 can be fit into 320 3 times, resulting in a remainder of 32.
Use 3 as the next digit of our solution. 
Result so far: 2715.8645833
Subtracting 288 from 320 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The final outcome is 2715.8645833, with a leftover of 3.2e-07.