96788243 divided by 312 
We want to figure out the number of times 96788243 can be divided by 312.

Let's proceed to step 1:
312 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
If we subtract 0 from 9, we get 9.
Include the next digit (6) from the dividend after 9, then repeat: 96 / 312

Step 2:
When dividing 96 by 312, we get 0 with a remainder of 96.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 96 leaves us with 96.
Bring next digit (7) of the dividend behind the 96 and repeat the process: 967 / 312

Moving on to step 3:
312 can be fit into 967 3 times, resulting in a remainder of 31.
Put 3 as the next digit of the answer. 
Result so far: 3.0
The remainder is 31 after subtracting 936 from 967.
Fetch the next digit (8) from the dividend, attach it to 31 and continue: 318 / 312

Advancing to step 4:
The number 312 fits into 318 1 times, leaving a remainder of 6.
The next digit of our result is 1. 
Result so far: 31.0
Subtract 312 from 318 to get 6.
Include the next digit (8) from the dividend after 6, then repeat: 68 / 312

Let's proceed to step 5:
312 can be fit into 68 0 times, resulting in a remainder of 68.
Use 0 as the next digit of our solution. 
Result so far: 310.0
Subtract 0 from 68 to get 68.
Take the next digit (2) from the dividend and append it to 68, then repeat: 682 / 312

Step 6:
682 divided by 312 is 2 with a remainder of 58.
The next digit of our result is 2. 
Result so far: 3102.0
Subtracting 624 from 682 leaves us with 58.
Bring next digit (4) of the dividend behind the 58 and repeat the process: 584 / 312

Let's proceed to step 7:
The number 312 fits into 584 1 times, leaving a remainder of 272.
The next digit of our result is 1. 
Result so far: 31021.0
Deduct 312 from 584 and we're left with 272.
Append the next digit (3) from the dividend to 272 and continue with: 2723 / 312

Let's proceed to step 8:
The number 312 fits into 2723 8 times, leaving a remainder of 227.
The number 8 becomes the next digit in our result. 
Result so far: 310218.0
Subtract 2496 from 2723 to get 227.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2270, and continue the process.

On to step 9:
If we divide 2270 by 312, we get 7 and a remainder of 86.
The next digit of our result is 7. 
Result so far: 310218.7
Subtract 2184 from 2270 to get 86.
Since there are no more digits in the dividend, we add a zero to the remainder making it 860, and continue the process.

Going ahead to step 10:
The number 312 fits into 860 2 times, leaving a remainder of 236.
Put 2 as the next digit of the answer. 
Result so far: 310218.72
If we subtract 624 from 860, we get 236.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2360, and continue the process.

Moving on to step 11:
When dividing 2360 by 312, we get 7 with a remainder of 176.
Use 7 as the next digit of our solution. 
Result so far: 310218.727
Subtract 2184 from 2360 to get 176.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1760, and continue the process.

Going ahead to step 12:
When dividing 1760 by 312, we get 5 with a remainder of 200.
Write down 5 as next digit of the result. 
Result so far: 310218.7275
The remainder is 200 after subtracting 1560 from 1760.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Let's proceed to step 13:
If we divide 2000 by 312, we get 6 and a remainder of 128.
Write down 6 as next digit of the result. 
Result so far: 310218.72756
The remainder is 128 after subtracting 1872 from 2000.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1280, and continue the process.

Let's proceed to step 14:
The number 312 fits into 1280 4 times, leaving a remainder of 32.
The number 4 becomes the next digit in our result. 
Result so far: 310218.727564
The remainder is 32 after subtracting 1248 from 1280.
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 15:
312 goes into 320 1 times with a remainder of 8.
Write down 1 as next digit of the result. 
Result so far: 310218.7275641
Subtract 312 from 320 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.

Moving on to step 16:
80 divided by 312 is 0 with a remainder of 80.
Put 0 as the next digit of the answer. 
Result so far: 310218.7275641
Deduct 0 from 80 and we're left 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.

The final result is 310218.7275641 with a remainder of 8e-08.