92647253 ÷ 260 
We want to divide 92647253 by 260.

Moving on to step 1:
260 can be fit into 9 0 times, resulting in a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Include the next digit (2) from the dividend after 9, then repeat: 92 / 260

Let's proceed to step 2:
260 can be fit into 92 0 times, resulting in a remainder of 92.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 92 and we're left with 92.
Append the next digit (6) from the dividend to 92 and continue with: 926 / 260

Step 3:
When dividing 926 by 260, we get 3 with a remainder of 146.
Use 3 as the next digit of our solution. 
Result so far: 3.0
If we subtract 780 from 926, we get 146.
Bring next digit (4) of the dividend behind the 146 and repeat the process: 1464 / 260

Step 4:
The number 260 fits into 1464 5 times, leaving a remainder of 164.
Use 5 as the next digit of our solution. 
Result so far: 35.0
Subtracting 1300 from 1464 leaves us with 164.
Grab the next digit (7) from the dividend, add it to 164, then carry on: 1647 / 260

On to step 5:
260 goes into 1647 6 times with a remainder of 87.
The number 6 becomes the next digit in our result. 
Result so far: 356.0
The remainder is 87 after subtracting 1560 from 1647.
Append the next digit (2) from the dividend to 87 and continue with: 872 / 260

Going ahead to step 6:
The number 260 fits into 872 3 times, leaving a remainder of 92.
Use 3 as the next digit of our solution. 
Result so far: 3563.0
Subtracting 780 from 872 leaves us with 92.
Bring next digit (5) of the dividend behind the 92 and repeat the process: 925 / 260

Moving on to step 7:
The number 260 fits into 925 3 times, leaving a remainder of 145.
Use 3 as the next digit of our solution. 
Result so far: 35633.0
Subtract 780 from 925 to get 145.
Include the next digit (3) from the dividend after 145, then repeat: 1453 / 260

On to step 8:
If we divide 1453 by 260, we get 5 and a remainder of 153.
The next digit of our result is 5. 
Result so far: 356335.0
Deduct 1300 from 1453 and we're left with 153.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1530, and continue the process.

Step 9:
260 goes into 1530 5 times with a remainder of 230.
The number 5 becomes the next digit in our result. 
Result so far: 356335.5
Subtract 1300 from 1530 to get 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2300, and continue the process.

Step 10:
When dividing 2300 by 260, we get 8 with a remainder of 220.
Write down 8 as next digit of the result. 
Result so far: 356335.58
Deduct 2080 from 2300 and we're left with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Advancing to step 11:
The number 260 fits into 2200 8 times, leaving a remainder of 120.
The next digit of our result is 8. 
Result so far: 356335.588
Deduct 2080 from 2200 and we're left with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

The final outcome is 356335.588, with a leftover of 0.012.