We're dividing 400289 by 96 
We want to figure out the number of times 400289 can be divided by 96.

Moving on to step 1:
96 can be fit into 4 0 times, resulting in a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 96

Advancing to step 2:
The number 96 fits into 40 0 times, leaving a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Fetch the next digit (0) from the dividend, attach it to 40 and continue: 400 / 96

Step 3:
The number 96 fits into 400 4 times, leaving a remainder of 16.
Write down 4 as next digit of the result. 
Result so far: 4.0
The remainder is 16 after subtracting 384 from 400.
Bring next digit (2) of the dividend behind the 16 and repeat the process: 162 / 96

Let's proceed to step 4:
If we divide 162 by 96, we get 1 and a remainder of 66.
Put 1 as the next digit of the answer. 
Result so far: 41.0
If we subtract 96 from 162, we get 66.
Take the next digit (8) from the dividend and append it to 66, then repeat: 668 / 96

Advancing to step 5:
96 can be fit into 668 6 times, resulting in a remainder of 92.
Write down 6 as next digit of the result. 
Result so far: 416.0
The remainder is 92 after subtracting 576 from 668.
Fetch the next digit (9) from the dividend, attach it to 92 and continue: 929 / 96

Let's proceed to step 6:
96 can be fit into 929 9 times, resulting in a remainder of 65.
The number 9 becomes the next digit in our result. 
Result so far: 4169.0
Deduct 864 from 929 and we're left with 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Advancing to step 7:
If we divide 650 by 96, we get 6 and a remainder of 74.
Put 6 as the next digit of the answer. 
Result so far: 4169.6
Subtract 576 from 650 to get 74.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

On to step 8:
If we divide 740 by 96, we get 7 and a remainder of 68.
Use 7 as the next digit of our solution. 
Result so far: 4169.67
Subtracting 672 from 740 leaves us with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Step 9:
The number 96 fits into 680 7 times, leaving a remainder of 8.
Record the quotient 7 as the next digit in the result. 
Result so far: 4169.677
The remainder is 8 after subtracting 672 from 680.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Our division results in 4169.677 with a remaining 0.0008.