400639 ÷ 96 
We want to divide 400639 by 96.

Let's proceed to step 1:
The number 96 fits into 4 0 times, leaving a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 96

Step 2:
If we divide 40 by 96, we get 0 and a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Include the next digit (0) from the dividend after 40, then repeat: 400 / 96

Step 3:
96 goes into 400 4 times with a remainder of 16.
Put 4 as the next digit of the answer. 
Result so far: 4.0
If we subtract 384 from 400, we get 16.
Append the next digit (6) from the dividend to 16 and continue with: 166 / 96

Advancing to step 4:
If we divide 166 by 96, we get 1 and a remainder of 70.
Write down 1 as next digit of the result. 
Result so far: 41.0
Deduct 96 from 166 and we're left with 70.
Append the next digit (3) from the dividend to 70 and continue with: 703 / 96

On to step 5:
96 goes into 703 7 times with a remainder of 31.
Write down 7 as next digit of the result. 
Result so far: 417.0
Subtracting 672 from 703 leaves us with 31.
Fetch the next digit (9) from the dividend, attach it to 31 and continue: 319 / 96

Step 6:
If we divide 319 by 96, we get 3 and a remainder of 31.
Use 3 as the next digit of our solution. 
Result so far: 4173.0
Subtract 288 from 319 to get 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Let's proceed to step 7:
When dividing 310 by 96, we get 3 with a remainder of 22.
Put 3 as the next digit of the answer. 
Result so far: 4173.3
The remainder is 22 after subtracting 288 from 310.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 8:
If we divide 220 by 96, we get 2 and a remainder of 28.
Put 2 as the next digit of the answer. 
Result so far: 4173.32
Deduct 192 from 220 and we're left with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Moving on to step 9:
When dividing 280 by 96, we get 2 with a remainder of 88.
The next digit of our result is 2. 
Result so far: 4173.322
Deduct 192 from 280 and we're left with 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

The final result is 4173.322 with a remainder of 0.0088.