We look at the division of 859623 by 96 
Our goal is to divide 859623 by 96.

Going ahead to step 1:
96 goes into 8 0 times with a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Take the next digit (5) from the dividend and append it to 8, then repeat: 85 / 96

Advancing to step 2:
96 can be fit into 85 0 times, resulting in a remainder of 85.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 85 after subtracting 0 from 85.
Include the next digit (9) from the dividend after 85, then repeat: 859 / 96

On to step 3:
The number 96 fits into 859 8 times, leaving a remainder of 91.
Write down 8 as next digit of the result. 
Result so far: 8.0
The remainder is 91 after subtracting 768 from 859.
Take the next digit (6) from the dividend and append it to 91, then repeat: 916 / 96

Going ahead to step 4:
If we divide 916 by 96, we get 9 and a remainder of 52.
Put 9 as the next digit of the answer. 
Result so far: 89.0
If we subtract 864 from 916, we get 52.
Take the next digit (2) from the dividend and append it to 52, then repeat: 522 / 96

Advancing to step 5:
522 divided by 96 is 5 with a remainder of 42.
Put 5 as the next digit of the answer. 
Result so far: 895.0
The remainder is 42 after subtracting 480 from 522.
Grab the next digit (3) from the dividend, add it to 42, then carry on: 423 / 96

Let's proceed to step 6:
The number 96 fits into 423 4 times, leaving a remainder of 39.
The number 4 becomes the next digit in our result. 
Result so far: 8954.0
Subtract 384 from 423 to get 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Going ahead to step 7:
390 divided by 96 is 4 with a remainder of 6.
The number 4 becomes the next digit in our result. 
Result so far: 8954.4
If we take 384 away from 390, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

On to step 8:
The number 96 fits into 60 0 times, leaving a remainder of 60.
The number 0 becomes the next digit in our result. 
Result so far: 8954.4
Subtract 0 from 60 to get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Step 9:
If we divide 600 by 96, we get 6 and a remainder of 24.
The number 6 becomes the next digit in our result. 
Result so far: 8954.406
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.

On to step 10:
If we divide 240 by 96, we get 2 and a remainder of 48.
Use 2 as the next digit of our solution. 
Result so far: 8954.4062
If we subtract 192 from 240, we get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

On to step 11:
When dividing 480 by 96, we get 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 8954.40625
Deduct 480 from 480 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.

Going ahead to step 12:
When dividing 0 by 96, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 8954.40625
Subtracting 0 from 0 leaves us 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.

Let's proceed to step 13:
If we divide 0 by 96, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 8954.40625
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 result is 8954.40625 with a remainder of 0.0.