205394 divided by 96 
We want to figure out the number of times 205394 can be divided by 96.

Advancing to step 1:
96 can be fit into 2 0 times, resulting in a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Take the next digit (0) from the dividend and append it to 2, then repeat: 20 / 96

Moving on to step 2:
20 divided by 96 is 0 with a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 20, we end up with 20.
Append the next digit (5) from the dividend to 20 and continue with: 205 / 96

Going ahead to step 3:
When dividing 205 by 96, we get 2 with a remainder of 13.
The next digit of our result is 2. 
Result so far: 2.0
Subtracting 192 from 205 leaves us with 13.
Take the next digit (3) from the dividend and append it to 13, then repeat: 133 / 96

Going ahead to step 4:
The number 96 fits into 133 1 times, leaving a remainder of 37.
Put 1 as the next digit of the answer. 
Result so far: 21.0
Subtracting 96 from 133 leaves us with 37.
Grab the next digit (9) from the dividend, add it to 37, then carry on: 379 / 96

Moving on to step 5:
96 can be fit into 379 3 times, resulting in a remainder of 91.
The number 3 becomes the next digit in our result. 
Result so far: 213.0
If we take 288 away from 379, we end up with 91.
Include the next digit (4) from the dividend after 91, then repeat: 914 / 96

Moving on to step 6:
When dividing 914 by 96, we get 9 with a remainder of 50.
Use 9 as the next digit of our solution. 
Result so far: 2139.0
The remainder is 50 after subtracting 864 from 914.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

On to step 7:
The number 96 fits into 500 5 times, leaving a remainder of 20.
Use 5 as the next digit of our solution. 
Result so far: 2139.5
Subtracting 480 from 500 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 8:
The number 96 fits into 200 2 times, leaving a remainder of 8.
The number 2 becomes the next digit in our result. 
Result so far: 2139.52
Subtract 192 from 200 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 9:
80 divided by 96 is 0 with a remainder of 80.
Put 0 as the next digit of the answer. 
Result so far: 2139.52
If we take 0 away from 80, we end up 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 10:
If we divide 800 by 96, we get 8 and a remainder of 32.
Put 8 as the next digit of the answer. 
Result so far: 2139.5208
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.

Going ahead to step 11:
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: 2139.52083
The remainder is 32 after subtracting 288 from 320.
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 12:
96 goes into 320 3 times with a remainder of 32.
The number 3 becomes the next digit in our result. 
Result so far: 2139.520833
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.

In conclusion, the division gives 2139.520833 with a balance of 3.2e-06.