We look at the division of 726821 by 92 
Our goal is to divide 726821 by 92.

On to step 1:
If we divide 7 by 92, we get 0 and a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Include the next digit (2) from the dividend after 7, then repeat: 72 / 92

Moving on to step 2:
92 can be fit into 72 0 times, resulting in a remainder of 72.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 72 and we're left with 72.
Take the next digit (6) from the dividend and append it to 72, then repeat: 726 / 92

Let's proceed to step 3:
92 goes into 726 7 times with a remainder of 82.
Use 7 as the next digit of our solution. 
Result so far: 7.0
Subtracting 644 from 726 leaves us with 82.
Take the next digit (8) from the dividend and append it to 82, then repeat: 828 / 92

Step 4:
828 divided by 92 is 9 with a remainder of 0.
Write down 9 as next digit of the result. 
Result so far: 79.0
If we take 828 away from 828, we end up with 0.
Bring next digit (2) of the dividend behind the 0 and repeat the process: 2 / 92

On to step 5:
92 goes into 2 0 times with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 790.0
Deduct 0 from 2 and we're left with 2.
Grab the next digit (1) from the dividend, add it to 2, then carry on: 21 / 92

Step 6:
92 goes into 21 0 times with a remainder of 21.
Write down 0 as next digit of the result. 
Result so far: 7900.0
If we take 0 away from 21, we end up with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Let's proceed to step 7:
210 divided by 92 is 2 with a remainder of 26.
Use 2 as the next digit of our solution. 
Result so far: 7900.2
Subtract 184 from 210 to get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Let's proceed to step 8:
If we divide 260 by 92, we get 2 and a remainder of 76.
Use 2 as the next digit of our solution. 
Result so far: 7900.22
Subtracting 184 from 260 leaves us with 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 final outcome is 7900.22, with a leftover of 0.076.