We're dividing 92286947 by 726 
We're looking to find how many times 726 goes into 92286947.

Moving on to step 1:
If we divide 9 by 726, we get 0 and a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Fetch the next digit (2) from the dividend, attach it to 9 and continue: 92 / 726

Let's proceed to step 2:
If we divide 92 by 726, we get 0 and a remainder of 92.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 92, we get 92.
Append the next digit (2) from the dividend to 92 and continue with: 922 / 726

Moving on to step 3:
If we divide 922 by 726, we get 1 and a remainder of 196.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 726 from 922, we get 196.
Append the next digit (8) from the dividend to 196 and continue with: 1968 / 726

Let's proceed to step 4:
726 goes into 1968 2 times with a remainder of 516.
The next digit of our result is 2. 
Result so far: 12.0
Deduct 1452 from 1968 and we're left with 516.
Grab the next digit (6) from the dividend, add it to 516, then carry on: 5166 / 726

Let's proceed to step 5:
When dividing 5166 by 726, we get 7 with a remainder of 84.
The number 7 becomes the next digit in our result. 
Result so far: 127.0
If we take 5082 away from 5166, we end up with 84.
Bring next digit (9) of the dividend behind the 84 and repeat the process: 849 / 726

Going ahead to step 6:
When dividing 849 by 726, we get 1 with a remainder of 123.
The number 1 becomes the next digit in our result. 
Result so far: 1271.0
Subtract 726 from 849 to get 123.
Include the next digit (4) from the dividend after 123, then repeat: 1234 / 726

Advancing to step 7:
726 can be fit into 1234 1 times, resulting in a remainder of 508.
The next digit of our result is 1. 
Result so far: 12711.0
Subtracting 726 from 1234 leaves us with 508.
Fetch the next digit (7) from the dividend, attach it to 508 and continue: 5087 / 726

Going ahead to step 8:
If we divide 5087 by 726, we get 7 and a remainder of 5.
Write down 7 as next digit of the result. 
Result so far: 127117.0
Subtracting 5082 from 5087 leaves us with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Moving on to step 9:
If we divide 50 by 726, we get 0 and a remainder of 50.
Record the quotient 0 as the next digit in the result. 
Result so far: 127117.0
Deduct 0 from 50 and we're left with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Step 10:
If we divide 500 by 726, we get 0 and a remainder of 500.
The next digit of our result is 0. 
Result so far: 127117.0
Deduct 0 from 500 and we're left with 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5000, and continue the process.

The final result is 127117.0 with a remainder of 0.5.