We're dividing 39460 by 92 
Our goal is to divide 39460 by 92.

Let's proceed to step 1:
If we divide 3 by 92, we get 0 and a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Bring next digit (9) of the dividend behind the 3 and repeat the process: 39 / 92

Moving on to step 2:
92 can be fit into 39 0 times, resulting in a remainder of 39.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 39 and we're left with 39.
Bring next digit (4) of the dividend behind the 39 and repeat the process: 394 / 92

Going ahead to step 3:
92 can be fit into 394 4 times, resulting in a remainder of 26.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Deduct 368 from 394 and we're left with 26.
Grab the next digit (6) from the dividend, add it to 26, then carry on: 266 / 92

Going ahead to step 4:
92 can be fit into 266 2 times, resulting in a remainder of 82.
Write down 2 as next digit of the result. 
Result so far: 42.0
The remainder is 82 after subtracting 184 from 266.
Append the next digit (0) from the dividend to 82 and continue with: 820 / 92

Moving on to step 5:
820 divided by 92 is 8 with a remainder of 84.
Write down 8 as next digit of the result. 
Result so far: 428.0
If we take 736 away from 820, we end up with 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Let's proceed to step 6:
The number 92 fits into 840 9 times, leaving a remainder of 12.
The next digit of our result is 9. 
Result so far: 428.9
If we take 828 away from 840, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 7:
92 goes into 120 1 times with a remainder of 28.
Write down 1 as next digit of the result. 
Result so far: 428.91
The remainder is 28 after subtracting 92 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Going ahead to step 8:
92 goes into 280 3 times with a remainder of 4.
Record the quotient 3 as the next digit in the result. 
Result so far: 428.913
Deduct 276 from 280 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 9:
92 goes into 40 0 times with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 428.913
If we subtract 0 from 40, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 10:
The number 92 fits into 400 4 times, leaving a remainder of 32.
Put 4 as the next digit of the answer. 
Result so far: 428.91304
If we subtract 368 from 400, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 11:
If we divide 320 by 92, we get 3 and a remainder of 44.
Use 3 as the next digit of our solution. 
Result so far: 428.913043
Deduct 276 from 320 and we're left with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Advancing to step 12:
The number 92 fits into 440 4 times, leaving a remainder of 72.
Write down 4 as next digit of the result. 
Result so far: 428.9130434
If we take 368 away from 440, we end up with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Moving on to step 13:
720 divided by 92 is 7 with a remainder of 76.
Record the quotient 7 as the next digit in the result. 
Result so far: 428.91304347
Subtract 644 from 720 to get 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

The quotient of the division is 428.91304347, and the remainder is 7.6e-08.