We look at the division of 96661439 by 460 
We're looking to find how many times 460 goes into 96661439.

Advancing to step 1:
If we divide 9 by 460, we get 0 and a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Take the next digit (6) from the dividend and append it to 9, then repeat: 96 / 460

Moving on to step 2:
When dividing 96 by 460, we get 0 with a remainder of 96.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 96 after subtracting 0 from 96.
Bring next digit (6) of the dividend behind the 96 and repeat the process: 966 / 460

Let's proceed to step 3:
When dividing 966 by 460, we get 2 with a remainder of 46.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtracting 920 from 966 leaves us with 46.
Take the next digit (6) from the dividend and append it to 46, then repeat: 466 / 460

Moving on to step 4:
460 goes into 466 1 times with a remainder of 6.
Record the quotient 1 as the next digit in the result. 
Result so far: 21.0
Subtracting 460 from 466 leaves us with 6.
Fetch the next digit (1) from the dividend, attach it to 6 and continue: 61 / 460

Let's proceed to step 5:
The number 460 fits into 61 0 times, leaving a remainder of 61.
Put 0 as the next digit of the answer. 
Result so far: 210.0
Subtract 0 from 61 to get 61.
Fetch the next digit (4) from the dividend, attach it to 61 and continue: 614 / 460

Advancing to step 6:
If we divide 614 by 460, we get 1 and a remainder of 154.
The next digit of our result is 1. 
Result so far: 2101.0
Subtracting 460 from 614 leaves us with 154.
Bring next digit (3) of the dividend behind the 154 and repeat the process: 1543 / 460

On to step 7:
When dividing 1543 by 460, we get 3 with a remainder of 163.
Use 3 as the next digit of our solution. 
Result so far: 21013.0
Deduct 1380 from 1543 and we're left with 163.
Append the next digit (9) from the dividend to 163 and continue with: 1639 / 460

Advancing to step 8:
If we divide 1639 by 460, we get 3 and a remainder of 259.
Put 3 as the next digit of the answer. 
Result so far: 210133.0
The remainder is 259 after subtracting 1380 from 1639.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2590, and continue the process.

On to step 9:
The number 460 fits into 2590 5 times, leaving a remainder of 290.
Use 5 as the next digit of our solution. 
Result so far: 210133.5
Subtract 2300 from 2590 to get 290.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2900, and continue the process.

Step 10:
460 can be fit into 2900 6 times, resulting in a remainder of 140.
Write down 6 as next digit of the result. 
Result so far: 210133.56
If we subtract 2760 from 2900, we get 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Going ahead to step 11:
When dividing 1400 by 460, we get 3 with a remainder of 20.
Put 3 as the next digit of the answer. 
Result so far: 210133.563
If we take 1380 away from 1400, we end up 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.

Advancing to step 12:
200 divided by 460 is 0 with a remainder of 200.
The number 0 becomes the next digit in our result. 
Result so far: 210133.563
If we take 0 away from 200, we end up with 200.
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:
2000 divided by 460 is 4 with a remainder of 160.
Put 4 as the next digit of the answer. 
Result so far: 210133.56304
Deduct 1840 from 2000 and we're left with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

On to step 14:
If we divide 1600 by 460, we get 3 and a remainder of 220.
Record the quotient 3 as the next digit in the result. 
Result so far: 210133.563043
Subtracting 1380 from 1600 leaves us with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

On to step 15:
460 can be fit into 2200 4 times, resulting in a remainder of 360.
Write down 4 as next digit of the result. 
Result so far: 210133.5630434
Subtract 1840 from 2200 to get 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Going ahead to step 16:
If we divide 3600 by 460, we get 7 and a remainder of 380.
Put 7 as the next digit of the answer. 
Result so far: 210133.56304347
The remainder is 380 after subtracting 3220 from 3600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

The final result is 210133.56304347 with a remainder of 3.8e-07.