We look at the division of 96230732 by 671 
Let's see how many times 671 fits into 96230732.

Step 1:
If we divide 9 by 671, we get 0 and a remainder of 9.
The number 0 becomes the next digit in our 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 / 671

Going ahead to step 2:
If we divide 96 by 671, we get 0 and a remainder of 96.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 96 and we're left with 96.
Append the next digit (2) from the dividend to 96 and continue with: 962 / 671

On to step 3:
If we divide 962 by 671, we get 1 and a remainder of 291.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we subtract 671 from 962, we get 291.
Append the next digit (3) from the dividend to 291 and continue with: 2913 / 671

Advancing to step 4:
2913 divided by 671 is 4 with a remainder of 229.
Put 4 as the next digit of the answer. 
Result so far: 14.0
Deduct 2684 from 2913 and we're left with 229.
Append the next digit (0) from the dividend to 229 and continue with: 2290 / 671

On to step 5:
The number 671 fits into 2290 3 times, leaving a remainder of 277.
The number 3 becomes the next digit in our result. 
Result so far: 143.0
If we subtract 2013 from 2290, we get 277.
Include the next digit (7) from the dividend after 277, then repeat: 2777 / 671

Step 6:
671 can be fit into 2777 4 times, resulting in a remainder of 93.
Put 4 as the next digit of the answer. 
Result so far: 1434.0
If we take 2684 away from 2777, we end up with 93.
Append the next digit (3) from the dividend to 93 and continue with: 933 / 671

Let's proceed to step 7:
671 can be fit into 933 1 times, resulting in a remainder of 262.
Record the quotient 1 as the next digit in the result. 
Result so far: 14341.0
Deduct 671 from 933 and we're left with 262.
Grab the next digit (2) from the dividend, add it to 262, then carry on: 2622 / 671

Going ahead to step 8:
If we divide 2622 by 671, we get 3 and a remainder of 609.
Record the quotient 3 as the next digit in the result. 
Result so far: 143413.0
Subtracting 2013 from 2622 leaves us with 609.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6090, and continue the process.

Let's proceed to step 9:
6090 divided by 671 is 9 with a remainder of 51.
Write down 9 as next digit of the result. 
Result so far: 143413.9
Deduct 6039 from 6090 and we're left with 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Let's proceed to step 10:
671 can be fit into 510 0 times, resulting in a remainder of 510.
Use 0 as the next digit of our solution. 
Result so far: 143413.9
The remainder is 510 after subtracting 0 from 510.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5100, and continue the process.

Moving on to step 11:
5100 divided by 671 is 7 with a remainder of 403.
Put 7 as the next digit of the answer. 
Result so far: 143413.907
Subtract 4697 from 5100 to get 403.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4030, and continue the process.

Advancing to step 12:
671 goes into 4030 6 times with a remainder of 4.
Record the quotient 6 as the next digit in the result. 
Result so far: 143413.9076
The remainder is 4 after subtracting 4026 from 4030.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 13:
40 divided by 671 is 0 with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 143413.9076
If we take 0 away from 40, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 14:
400 divided by 671 is 0 with a remainder of 400.
Put 0 as the next digit of the answer. 
Result so far: 143413.9076
If we subtract 0 from 400, we get 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

The final result is 143413.9076 with a remainder of 4e-05.