We're dividing 92040641 by 427 
Let's see how many times 427 fits into 92040641.

Going ahead to step 1:
The number 427 fits into 9 0 times, leaving a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Include the next digit (2) from the dividend after 9, then repeat: 92 / 427

Let's proceed to step 2:
427 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
If we subtract 0 from 92, we get 92.
Bring next digit (0) of the dividend behind the 92 and repeat the process: 920 / 427

Step 3:
The number 427 fits into 920 2 times, leaving a remainder of 66.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtracting 854 from 920 leaves us with 66.
Append the next digit (4) from the dividend to 66 and continue with: 664 / 427

Going ahead to step 4:
When dividing 664 by 427, we get 1 with a remainder of 237.
The number 1 becomes the next digit in our result. 
Result so far: 21.0
Subtracting 427 from 664 leaves us with 237.
Append the next digit (0) from the dividend to 237 and continue with: 2370 / 427

Advancing to step 5:
427 goes into 2370 5 times with a remainder of 235.
Write down 5 as next digit of the result. 
Result so far: 215.0
Deduct 2135 from 2370 and we're left with 235.
Fetch the next digit (6) from the dividend, attach it to 235 and continue: 2356 / 427

Moving on to step 6:
The number 427 fits into 2356 5 times, leaving a remainder of 221.
Use 5 as the next digit of our solution. 
Result so far: 2155.0
Subtract 2135 from 2356 to get 221.
Grab the next digit (4) from the dividend, add it to 221, then carry on: 2214 / 427

Advancing to step 7:
427 can be fit into 2214 5 times, resulting in a remainder of 79.
Use 5 as the next digit of our solution. 
Result so far: 21555.0
Deduct 2135 from 2214 and we're left with 79.
Append the next digit (1) from the dividend to 79 and continue with: 791 / 427

Step 8:
427 goes into 791 1 times with a remainder of 364.
Put 1 as the next digit of the answer. 
Result so far: 215551.0
The remainder is 364 after subtracting 427 from 791.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3640, and continue the process.

Going ahead to step 9:
The number 427 fits into 3640 8 times, leaving a remainder of 224.
The next digit of our result is 8. 
Result so far: 215551.8
The remainder is 224 after subtracting 3416 from 3640.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

Moving on to step 10:
427 can be fit into 2240 5 times, resulting in a remainder of 105.
Put 5 as the next digit of the answer. 
Result so far: 215551.85
Deduct 2135 from 2240 and we're left with 105.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1050, and continue the process.

On to step 11:
When dividing 1050 by 427, we get 2 with a remainder of 196.
The number 2 becomes the next digit in our result. 
Result so far: 215551.852
Deduct 854 from 1050 and we're left with 196.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1960, and continue the process.

Moving on to step 12:
The number 427 fits into 1960 4 times, leaving a remainder of 252.
Use 4 as the next digit of our solution. 
Result so far: 215551.8524
The remainder is 252 after subtracting 1708 from 1960.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2520, and continue the process.

Let's proceed to step 13:
427 can be fit into 2520 5 times, resulting in a remainder of 385.
The next digit of our result is 5. 
Result so far: 215551.85245
The remainder is 385 after subtracting 2135 from 2520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3850, and continue the process.

Moving on to step 14:
3850 divided by 427 is 9 with a remainder of 7.
Record the quotient 9 as the next digit in the result. 
Result so far: 215551.852459
The remainder is 7 after subtracting 3843 from 3850.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

On to step 15:
427 can be fit into 70 0 times, resulting in a remainder of 70.
Write down 0 as next digit of the result. 
Result so far: 215551.852459
If we subtract 0 from 70, we get 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Step 16:
700 divided by 427 is 1 with a remainder of 273.
Put 1 as the next digit of the answer. 
Result so far: 215551.85245901
If we subtract 427 from 700, we get 273.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2730, and continue the process.

The final result is 215551.85245901 with a remainder of 2.73e-07.