We look at the division of 96986403 by 423 
We're looking to find how many times 423 goes into 96986403.

On to step 1:
423 goes into 9 0 times with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Bring next digit (6) of the dividend behind the 9 and repeat the process: 96 / 423

Step 2:
The number 423 fits into 96 0 times, leaving a remainder of 96.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 96, we end up with 96.
Take the next digit (9) from the dividend and append it to 96, then repeat: 969 / 423

On to step 3:
969 divided by 423 is 2 with a remainder of 123.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtracting 846 from 969 leaves us with 123.
Include the next digit (8) from the dividend after 123, then repeat: 1238 / 423

Let's proceed to step 4:
When dividing 1238 by 423, we get 2 with a remainder of 392.
The next digit of our result is 2. 
Result so far: 22.0
If we take 846 away from 1238, we end up with 392.
Bring next digit (6) of the dividend behind the 392 and repeat the process: 3926 / 423

Step 5:
If we divide 3926 by 423, we get 9 and a remainder of 119.
The number 9 becomes the next digit in our result. 
Result so far: 229.0
The remainder is 119 after subtracting 3807 from 3926.
Bring next digit (4) of the dividend behind the 119 and repeat the process: 1194 / 423

On to step 6:
The number 423 fits into 1194 2 times, leaving a remainder of 348.
The number 2 becomes the next digit in our result. 
Result so far: 2292.0
Subtracting 846 from 1194 leaves us with 348.
Append the next digit (0) from the dividend to 348 and continue with: 3480 / 423

Going ahead to step 7:
The number 423 fits into 3480 8 times, leaving a remainder of 96.
Write down 8 as next digit of the result. 
Result so far: 22928.0
If we take 3384 away from 3480, we end up with 96.
Grab the next digit (3) from the dividend, add it to 96, then carry on: 963 / 423

Let's proceed to step 8:
The number 423 fits into 963 2 times, leaving a remainder of 117.
Put 2 as the next digit of the answer. 
Result so far: 229282.0
If we subtract 846 from 963, we get 117.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1170, and continue the process.

Going ahead to step 9:
If we divide 1170 by 423, we get 2 and a remainder of 324.
Put 2 as the next digit of the answer. 
Result so far: 229282.2
If we subtract 846 from 1170, we get 324.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3240, and continue the process.

Step 10:
The number 423 fits into 3240 7 times, leaving a remainder of 279.
The number 7 becomes the next digit in our result. 
Result so far: 229282.27
If we subtract 2961 from 3240, we get 279.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2790, and continue the process.

On to step 11:
The number 423 fits into 2790 6 times, leaving a remainder of 252.
The number 6 becomes the next digit in our result. 
Result so far: 229282.276
If we take 2538 away from 2790, we end up with 252.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2520, and continue the process.

Going ahead to step 12:
423 goes into 2520 5 times with a remainder of 405.
Write down 5 as next digit of the result. 
Result so far: 229282.2765
The remainder is 405 after subtracting 2115 from 2520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4050, and continue the process.

On to step 13:
423 can be fit into 4050 9 times, resulting in a remainder of 243.
Use 9 as the next digit of our solution. 
Result so far: 229282.27659
Subtracting 3807 from 4050 leaves us with 243.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2430, and continue the process.

Step 14:
If we divide 2430 by 423, we get 5 and a remainder of 315.
Put 5 as the next digit of the answer. 
Result so far: 229282.276595
Deduct 2115 from 2430 and we're left with 315.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3150, and continue the process.

Let's proceed to step 15:
When dividing 3150 by 423, we get 7 with a remainder of 189.
The number 7 becomes the next digit in our result. 
Result so far: 229282.2765957
If we subtract 2961 from 3150, we get 189.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1890, and continue the process.

Advancing to step 16:
1890 divided by 423 is 4 with a remainder of 198.
Record the quotient 4 as the next digit in the result. 
Result so far: 229282.27659574
If we subtract 1692 from 1890, we get 198.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1980, and continue the process.

In conclusion, the division gives 229282.27659574 with a balance of 1.98e-07.