399427 ÷ 92 
We're looking to find how many times 92 goes into 399427.

Advancing to step 1:
92 can be fit into 3 0 times, resulting in a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Append the next digit (9) from the dividend to 3 and continue with: 39 / 92

Moving on to step 2:
If we divide 39 by 92, we get 0 and a remainder of 39.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 39, we end up with 39.
Append the next digit (9) from the dividend to 39 and continue with: 399 / 92

Let's proceed to step 3:
If we divide 399 by 92, we get 4 and a remainder of 31.
Write down 4 as next digit of the result. 
Result so far: 4.0
The remainder is 31 after subtracting 368 from 399.
Fetch the next digit (4) from the dividend, attach it to 31 and continue: 314 / 92

Advancing to step 4:
When dividing 314 by 92, we get 3 with a remainder of 38.
Record the quotient 3 as the next digit in the result. 
Result so far: 43.0
If we take 276 away from 314, we end up with 38.
Grab the next digit (2) from the dividend, add it to 38, then carry on: 382 / 92

Going ahead to step 5:
The number 92 fits into 382 4 times, leaving a remainder of 14.
Use 4 as the next digit of our solution. 
Result so far: 434.0
If we take 368 away from 382, we end up with 14.
Append the next digit (7) from the dividend to 14 and continue with: 147 / 92

On to step 6:
92 goes into 147 1 times with a remainder of 55.
Record the quotient 1 as the next digit in the result. 
Result so far: 4341.0
If we take 92 away from 147, we end up with 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Let's proceed to step 7:
When dividing 550 by 92, we get 5 with a remainder of 90.
The number 5 becomes the next digit in our result. 
Result so far: 4341.5
Subtract 460 from 550 to get 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Let's proceed to step 8:
When dividing 900 by 92, we get 9 with a remainder of 72.
Record the quotient 9 as the next digit in the result. 
Result so far: 4341.59
The remainder is 72 after subtracting 828 from 900.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Let's proceed to step 9:
When dividing 720 by 92, we get 7 with a remainder of 76.
Put 7 as the next digit of the answer. 
Result so far: 4341.597
If we take 644 away from 720, we end up with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

On to step 10:
760 divided by 92 is 8 with a remainder of 24.
The number 8 becomes the next digit in our result. 
Result so far: 4341.5978
Subtracting 736 from 760 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 11:
If we divide 240 by 92, we get 2 and a remainder of 56.
The next digit of our result is 2. 
Result so far: 4341.59782
If we subtract 184 from 240, we get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Let's proceed to step 12:
92 can be fit into 560 6 times, resulting in a remainder of 8.
The next digit of our result is 6. 
Result so far: 4341.597826
If we take 552 away from 560, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 13:
If we divide 80 by 92, we get 0 and a remainder of 80.
Use 0 as the next digit of our solution. 
Result so far: 4341.597826
If we subtract 0 from 80, we get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Moving on to step 14:
92 goes into 800 8 times with a remainder of 64.
The number 8 becomes the next digit in our result. 
Result so far: 4341.59782608
The remainder is 64 after subtracting 736 from 800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Our division results in 4341.59782608 with a remaining 6.4e-08.