We're dividing 85483906 by 926 
Let's see how many times 926 fits into 85483906.

On to step 1:
926 can be fit into 8 0 times, resulting in a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Bring next digit (5) of the dividend behind the 8 and repeat the process: 85 / 926

Step 2:
When dividing 85 by 926, we get 0 with a remainder of 85.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 85 to get 85.
Grab the next digit (4) from the dividend, add it to 85, then carry on: 854 / 926

Moving on to step 3:
When dividing 854 by 926, we get 0 with a remainder of 854.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 854, we get 854.
Grab the next digit (8) from the dividend, add it to 854, then carry on: 8548 / 926

Moving on to step 4:
If we divide 8548 by 926, we get 9 and a remainder of 214.
Use 9 as the next digit of our solution. 
Result so far: 9.0
If we subtract 8334 from 8548, we get 214.
Take the next digit (3) from the dividend and append it to 214, then repeat: 2143 / 926

Moving on to step 5:
If we divide 2143 by 926, we get 2 and a remainder of 291.
Put 2 as the next digit of the answer. 
Result so far: 92.0
If we subtract 1852 from 2143, we get 291.
Bring next digit (9) of the dividend behind the 291 and repeat the process: 2919 / 926

Let's proceed to step 6:
2919 divided by 926 is 3 with a remainder of 141.
The next digit of our result is 3. 
Result so far: 923.0
If we subtract 2778 from 2919, we get 141.
Fetch the next digit (0) from the dividend, attach it to 141 and continue: 1410 / 926

Let's proceed to step 7:
926 can be fit into 1410 1 times, resulting in a remainder of 484.
Use 1 as the next digit of our solution. 
Result so far: 9231.0
Subtract 926 from 1410 to get 484.
Take the next digit (6) from the dividend and append it to 484, then repeat: 4846 / 926

Step 8:
926 can be fit into 4846 5 times, resulting in a remainder of 216.
Write down 5 as next digit of the result. 
Result so far: 92315.0
The remainder is 216 after subtracting 4630 from 4846.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2160, and continue the process.

Let's proceed to step 9:
2160 divided by 926 is 2 with a remainder of 308.
Write down 2 as next digit of the result. 
Result so far: 92315.2
The remainder is 308 after subtracting 1852 from 2160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3080, and continue the process.

Let's proceed to step 10:
926 can be fit into 3080 3 times, resulting in a remainder of 302.
Put 3 as the next digit of the answer. 
Result so far: 92315.23
Subtract 2778 from 3080 to get 302.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3020, and continue the process.

Moving on to step 11:
926 goes into 3020 3 times with a remainder of 242.
Use 3 as the next digit of our solution. 
Result so far: 92315.233
If we take 2778 away from 3020, we end up with 242.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2420, and continue the process.

In conclusion, the division gives 92315.233 with a balance of 0.0242.