We look at the division of 397139 by 96 
We want to figure out the number of times 397139 can be divided by 96.

On to step 1:
When dividing 3 by 96, we get 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Take the next digit (9) from the dividend and append it to 3, then repeat: 39 / 96

Advancing to step 2:
The number 96 fits into 39 0 times, leaving a remainder of 39.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 39 to get 39.
Include the next digit (7) from the dividend after 39, then repeat: 397 / 96

On to step 3:
96 can be fit into 397 4 times, resulting in a remainder of 13.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
The remainder is 13 after subtracting 384 from 397.
Append the next digit (1) from the dividend to 13 and continue with: 131 / 96

Advancing to step 4:
131 divided by 96 is 1 with a remainder of 35.
The number 1 becomes the next digit in our result. 
Result so far: 41.0
Deduct 96 from 131 and we're left with 35.
Fetch the next digit (3) from the dividend, attach it to 35 and continue: 353 / 96

Moving on to step 5:
When dividing 353 by 96, we get 3 with a remainder of 65.
Use 3 as the next digit of our solution. 
Result so far: 413.0
The remainder is 65 after subtracting 288 from 353.
Append the next digit (9) from the dividend to 65 and continue with: 659 / 96

Moving on to step 6:
96 goes into 659 6 times with a remainder of 83.
Record the quotient 6 as the next digit in the result. 
Result so far: 4136.0
Subtracting 576 from 659 leaves us with 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:
96 goes into 830 8 times with a remainder of 62.
The next digit of our result is 8. 
Result so far: 4136.8
The remainder is 62 after subtracting 768 from 830.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Going ahead to step 8:
96 can be fit into 620 6 times, resulting in a remainder of 44.
Put 6 as the next digit of the answer. 
Result so far: 4136.86
If we take 576 away from 620, we end up 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.

Advancing to step 9:
440 divided by 96 is 4 with a remainder of 56.
The number 4 becomes the next digit in our result. 
Result so far: 4136.864
Subtract 384 from 440 to get 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:
560 divided by 96 is 5 with a remainder of 80.
The next digit of our result is 5. 
Result so far: 4136.8645
Subtract 480 from 560 to get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

On to step 11:
When dividing 800 by 96, we get 8 with a remainder of 32.
Record the quotient 8 as the next digit in the result. 
Result so far: 4136.86458
If we take 768 away from 800, we end up 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 12:
If we divide 320 by 96, we get 3 and a remainder of 32.
Put 3 as the next digit of the answer. 
Result so far: 4136.864583
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.

Advancing to step 13:
The number 96 fits into 320 3 times, leaving a remainder of 32.
The number 3 becomes the next digit in our result. 
Result so far: 4136.8645833
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.

The quotient of the division is 4136.8645833, and the remainder is 3.2e-07.