We look at the division of 92961613 by 823 
We want to figure out the number of times 92961613 can be divided by 823.

On to step 1:
823 can be fit into 9 0 times, resulting in a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Append the next digit (2) from the dividend to 9 and continue with: 92 / 823

Let's proceed to step 2:
823 can be fit into 92 0 times, resulting in a remainder of 92.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 92 and we're left with 92.
Include the next digit (9) from the dividend after 92, then repeat: 929 / 823

Let's proceed to step 3:
823 goes into 929 1 times with a remainder of 106.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtracting 823 from 929 leaves us with 106.
Include the next digit (6) from the dividend after 106, then repeat: 1066 / 823

Step 4:
823 goes into 1066 1 times with a remainder of 243.
Write down 1 as next digit of the result. 
Result so far: 11.0
If we subtract 823 from 1066, we get 243.
Take the next digit (1) from the dividend and append it to 243, then repeat: 2431 / 823

Going ahead to step 5:
2431 divided by 823 is 2 with a remainder of 785.
Use 2 as the next digit of our solution. 
Result so far: 112.0
Subtracting 1646 from 2431 leaves us with 785.
Fetch the next digit (6) from the dividend, attach it to 785 and continue: 7856 / 823

Step 6:
7856 divided by 823 is 9 with a remainder of 449.
Put 9 as the next digit of the answer. 
Result so far: 1129.0
Deduct 7407 from 7856 and we're left with 449.
Bring next digit (1) of the dividend behind the 449 and repeat the process: 4491 / 823

Moving on to step 7:
823 can be fit into 4491 5 times, resulting in a remainder of 376.
Put 5 as the next digit of the answer. 
Result so far: 11295.0
The remainder is 376 after subtracting 4115 from 4491.
Bring next digit (3) of the dividend behind the 376 and repeat the process: 3763 / 823

Step 8:
The number 823 fits into 3763 4 times, leaving a remainder of 471.
Record the quotient 4 as the next digit in the result. 
Result so far: 112954.0
If we subtract 3292 from 3763, we get 471.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4710, and continue the process.

Step 9:
When dividing 4710 by 823, we get 5 with a remainder of 595.
Record the quotient 5 as the next digit in the result. 
Result so far: 112954.5
Subtracting 4115 from 4710 leaves us with 595.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5950, and continue the process.

Let's proceed to step 10:
823 can be fit into 5950 7 times, resulting in a remainder of 189.
Write down 7 as next digit of the result. 
Result so far: 112954.57
If we subtract 5761 from 5950, we get 189.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1890, and continue the process.

Going ahead to step 11:
1890 divided by 823 is 2 with a remainder of 244.
Write down 2 as next digit of the result. 
Result so far: 112954.572
If we take 1646 away from 1890, we end up with 244.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2440, and continue the process.

Advancing to step 12:
If we divide 2440 by 823, we get 2 and a remainder of 794.
Use 2 as the next digit of our solution. 
Result so far: 112954.5722
If we subtract 1646 from 2440, we get 794.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7940, and continue the process.

The final outcome is 112954.5722, with a leftover of 0.00794.