We're dividing 106431 by 96 
We want to divide 106431 by 96.

On to step 1:
When dividing 1 by 96, we get 0 with a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Append the next digit (0) from the dividend to 1 and continue with: 10 / 96

Going ahead to step 2:
The number 96 fits into 10 0 times, leaving a remainder of 10.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 10 and we're left with 10.
Bring next digit (6) of the dividend behind the 10 and repeat the process: 106 / 96

Let's proceed to step 3:
106 divided by 96 is 1 with a remainder of 10.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 96 from 106 and we're left with 10.
Fetch the next digit (4) from the dividend, attach it to 10 and continue: 104 / 96

Moving on to step 4:
The number 96 fits into 104 1 times, leaving a remainder of 8.
Record the quotient 1 as the next digit in the result. 
Result so far: 11.0
Subtracting 96 from 104 leaves us with 8.
Grab the next digit (3) from the dividend, add it to 8, then carry on: 83 / 96

Step 5:
83 divided by 96 is 0 with a remainder of 83.
Use 0 as the next digit of our solution. 
Result so far: 110.0
The remainder is 83 after subtracting 0 from 83.
Take the next digit (1) from the dividend and append it to 83, then repeat: 831 / 96

Step 6:
The number 96 fits into 831 8 times, leaving a remainder of 63.
Use 8 as the next digit of our solution. 
Result so far: 1108.0
Subtract 768 from 831 to get 63.
Since there are no more digits in the dividend, we add a zero to the remainder making it 630, and continue the process.

Advancing to step 7:
96 can be fit into 630 6 times, resulting in a remainder of 54.
Record the quotient 6 as the next digit in the result. 
Result so far: 1108.6
The remainder is 54 after subtracting 576 from 630.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

On to step 8:
96 can be fit into 540 5 times, resulting in a remainder of 60.
The next digit of our result is 5. 
Result so far: 1108.65
The remainder is 60 after subtracting 480 from 540.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Let's proceed to step 9:
If we divide 600 by 96, we get 6 and a remainder of 24.
Put 6 as the next digit of the answer. 
Result so far: 1108.656
Subtracting 576 from 600 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 10:
If we divide 240 by 96, we get 2 and a remainder of 48.
The next digit of our result is 2. 
Result so far: 1108.6562
The remainder is 48 after subtracting 192 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Step 11:
If we divide 480 by 96, we get 5 and a remainder of 0.
The next digit of our result is 5. 
Result so far: 1108.65625
Subtract 480 from 480 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 12:
96 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 1108.65625
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 13:
96 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 1108.65625
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final outcome is 1108.65625, with a leftover of 0.0.