We look at the division of 92443866 by 392 
We want to figure out the number of times 92443866 can be divided by 392.

Let's proceed to step 1:
When dividing 9 by 392, we get 0 with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Bring next digit (2) of the dividend behind the 9 and repeat the process: 92 / 392

On to step 2:
92 divided by 392 is 0 with a remainder of 92.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 92 leaves us with 92.
Include the next digit (4) from the dividend after 92, then repeat: 924 / 392

On to step 3:
When dividing 924 by 392, we get 2 with a remainder of 140.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtracting 784 from 924 leaves us with 140.
Take the next digit (4) from the dividend and append it to 140, then repeat: 1404 / 392

Step 4:
If we divide 1404 by 392, we get 3 and a remainder of 228.
The number 3 becomes the next digit in our result. 
Result so far: 23.0
Subtracting 1176 from 1404 leaves us with 228.
Include the next digit (3) from the dividend after 228, then repeat: 2283 / 392

Let's proceed to step 5:
If we divide 2283 by 392, we get 5 and a remainder of 323.
Put 5 as the next digit of the answer. 
Result so far: 235.0
Deduct 1960 from 2283 and we're left with 323.
Grab the next digit (8) from the dividend, add it to 323, then carry on: 3238 / 392

On to step 6:
392 goes into 3238 8 times with a remainder of 102.
Write down 8 as next digit of the result. 
Result so far: 2358.0
Subtract 3136 from 3238 to get 102.
Bring next digit (6) of the dividend behind the 102 and repeat the process: 1026 / 392

Advancing to step 7:
1026 divided by 392 is 2 with a remainder of 242.
Use 2 as the next digit of our solution. 
Result so far: 23582.0
Subtracting 784 from 1026 leaves us with 242.
Take the next digit (6) from the dividend and append it to 242, then repeat: 2426 / 392

Going ahead to step 8:
392 goes into 2426 6 times with a remainder of 74.
Write down 6 as next digit of the result. 
Result so far: 235826.0
If we take 2352 away from 2426, we end up with 74.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

Advancing to step 9:
740 divided by 392 is 1 with a remainder of 348.
Write down 1 as next digit of the result. 
Result so far: 235826.1
If we take 392 away from 740, we end up with 348.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3480, and continue the process.

Going ahead to step 10:
3480 divided by 392 is 8 with a remainder of 344.
Put 8 as the next digit of the answer. 
Result so far: 235826.18
Subtracting 3136 from 3480 leaves us with 344.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3440, and continue the process.

Going ahead to step 11:
3440 divided by 392 is 8 with a remainder of 304.
The number 8 becomes the next digit in our result. 
Result so far: 235826.188
If we subtract 3136 from 3440, we get 304.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3040, and continue the process.

The final result is 235826.188 with a remainder of 0.0304.