We're dividing 36060621 by 926 
We're looking to find how many times 926 goes into 36060621.

Advancing to step 1:
When dividing 3 by 926, we get 0 with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Fetch the next digit (6) from the dividend, attach it to 3 and continue: 36 / 926

Let's proceed to step 2:
The number 926 fits into 36 0 times, leaving a remainder of 36.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 36, we get 36.
Fetch the next digit (0) from the dividend, attach it to 36 and continue: 360 / 926

Going ahead to step 3:
360 divided by 926 is 0 with a remainder of 360.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 360 to get 360.
Include the next digit (6) from the dividend after 360, then repeat: 3606 / 926

On to step 4:
926 goes into 3606 3 times with a remainder of 828.
Write down 3 as next digit of the result. 
Result so far: 3.0
Subtract 2778 from 3606 to get 828.
Include the next digit (0) from the dividend after 828, then repeat: 8280 / 926

Let's proceed to step 5:
If we divide 8280 by 926, we get 8 and a remainder of 872.
Record the quotient 8 as the next digit in the result. 
Result so far: 38.0
If we take 7408 away from 8280, we end up with 872.
Fetch the next digit (6) from the dividend, attach it to 872 and continue: 8726 / 926

Step 6:
If we divide 8726 by 926, we get 9 and a remainder of 392.
Use 9 as the next digit of our solution. 
Result so far: 389.0
Deduct 8334 from 8726 and we're left with 392.
Append the next digit (2) from the dividend to 392 and continue with: 3922 / 926

Step 7:
The number 926 fits into 3922 4 times, leaving a remainder of 218.
Record the quotient 4 as the next digit in the result. 
Result so far: 3894.0
Deduct 3704 from 3922 and we're left with 218.
Fetch the next digit (1) from the dividend, attach it to 218 and continue: 2181 / 926

Going ahead to step 8:
The number 926 fits into 2181 2 times, leaving a remainder of 329.
The next digit of our result is 2. 
Result so far: 38942.0
If we subtract 1852 from 2181, we get 329.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3290, and continue the process.

Advancing to step 9:
3290 divided by 926 is 3 with a remainder of 512.
Write down 3 as next digit of the result. 
Result so far: 38942.3
Deduct 2778 from 3290 and we're left with 512.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5120, and continue the process.

On to step 10:
926 goes into 5120 5 times with a remainder of 490.
The next digit of our result is 5. 
Result so far: 38942.35
Subtract 4630 from 5120 to get 490.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4900, and continue the process.

Let's proceed to step 11:
The number 926 fits into 4900 5 times, leaving a remainder of 270.
Record the quotient 5 as the next digit in the result. 
Result so far: 38942.355
The remainder is 270 after subtracting 4630 from 4900.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2700, and continue the process.

The quotient of the division is 38942.355, and the remainder is 0.027.