We're dividing 399667 by 92 
We want to figure out the number of times 399667 can be divided by 92.

Advancing to step 1:
3 divided by 92 is 0 with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Fetch the next digit (9) from the dividend, attach it to 3 and continue: 39 / 92

Moving on to step 2:
39 divided by 92 is 0 with a remainder of 39.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 39 and we're left with 39.
Include the next digit (9) from the dividend after 39, then repeat: 399 / 92

Step 3:
If we divide 399 by 92, we get 4 and a remainder of 31.
The next digit of our result is 4. 
Result so far: 4.0
Subtracting 368 from 399 leaves us with 31.
Append the next digit (6) from the dividend to 31 and continue with: 316 / 92

Step 4:
If we divide 316 by 92, we get 3 and a remainder of 40.
Record the quotient 3 as the next digit in the result. 
Result so far: 43.0
Deduct 276 from 316 and we're left with 40.
Grab the next digit (6) from the dividend, add it to 40, then carry on: 406 / 92

Step 5:
If we divide 406 by 92, we get 4 and a remainder of 38.
Put 4 as the next digit of the answer. 
Result so far: 434.0
If we subtract 368 from 406, we get 38.
Bring next digit (7) of the dividend behind the 38 and repeat the process: 387 / 92

Going ahead to step 6:
92 can be fit into 387 4 times, resulting in a remainder of 19.
Record the quotient 4 as the next digit in the result. 
Result so far: 4344.0
If we take 368 away from 387, we end up with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Moving on to step 7:
If we divide 190 by 92, we get 2 and a remainder of 6.
The next digit of our result is 2. 
Result so far: 4344.2
If we take 184 away from 190, 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.

Advancing to step 8:
If we divide 60 by 92, we get 0 and a remainder of 60.
The number 0 becomes the next digit in our result. 
Result so far: 4344.2
If we subtract 0 from 60, we 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.

Advancing to step 9:
92 goes into 600 6 times with a remainder of 48.
Record the quotient 6 as the next digit in the result. 
Result so far: 4344.206
Subtracting 552 from 600 leaves us with 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 10:
The number 92 fits into 480 5 times, leaving a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 4344.2065
Subtracting 460 from 480 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 11:
92 goes into 200 2 times with a remainder of 16.
Put 2 as the next digit of the answer. 
Result so far: 4344.20652
If we take 184 away from 200, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 12:
The number 92 fits into 160 1 times, leaving a remainder of 68.
The number 1 becomes the next digit in our result. 
Result so far: 4344.206521
Subtracting 92 from 160 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 13:
The number 92 fits into 680 7 times, leaving a remainder of 36.
Record the quotient 7 as the next digit in the result. 
Result so far: 4344.2065217
The remainder is 36 after subtracting 644 from 680.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Let's proceed to step 14:
When dividing 360 by 92, we get 3 with a remainder of 84.
The next digit of our result is 3. 
Result so far: 4344.20652173
The remainder is 84 after subtracting 276 from 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Our division results in 4344.20652173 with a remaining 8.4e-08.