72788 divided by 92 
We're looking to find how many times 92 goes into 72788.

Let's proceed to step 1:
7 divided by 92 is 0 with a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Grab the next digit (2) from the dividend, add it to 7, then carry on: 72 / 92

Moving on to step 2:
92 goes into 72 0 times with a remainder of 72.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 72 leaves us with 72.
Take the next digit (7) from the dividend and append it to 72, then repeat: 727 / 92

Step 3:
727 divided by 92 is 7 with a remainder of 83.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
If we subtract 644 from 727, we get 83.
Take the next digit (8) from the dividend and append it to 83, then repeat: 838 / 92

Going ahead to step 4:
92 can be fit into 838 9 times, resulting in a remainder of 10.
The next digit of our result is 9. 
Result so far: 79.0
If we take 828 away from 838, we end up with 10.
Append the next digit (8) from the dividend to 10 and continue with: 108 / 92

Step 5:
If we divide 108 by 92, we get 1 and a remainder of 16.
Put 1 as the next digit of the answer. 
Result so far: 791.0
Deduct 92 from 108 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Moving on to step 6:
When dividing 160 by 92, we get 1 with a remainder of 68.
Record the quotient 1 as the next digit in the result. 
Result so far: 791.1
The remainder is 68 after subtracting 92 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Moving on to step 7:
92 goes into 680 7 times with a remainder of 36.
The next digit of our result is 7. 
Result so far: 791.17
The remainder is 36 after subtracting 644 from 680.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 8:
If we divide 360 by 92, we get 3 and a remainder of 84.
Write down 3 as next digit of the result. 
Result so far: 791.173
Subtracting 276 from 360 leaves us 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.

Step 9:
92 goes into 840 9 times with a remainder of 12.
Write down 9 as next digit of the result. 
Result so far: 791.1739
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.

Step 10:
92 goes into 120 1 times with a remainder of 28.
The next digit of our result is 1. 
Result so far: 791.17391
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.

On to step 11:
When dividing 280 by 92, we get 3 with a remainder of 4.
The next digit of our result is 3. 
Result so far: 791.173913
Subtracting 276 from 280 leaves us 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.

Let's proceed to step 12:
40 divided by 92 is 0 with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 791.173913
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.

On to step 13:
92 goes into 400 4 times with a remainder of 32.
Record the quotient 4 as the next digit in the result. 
Result so far: 791.17391304
The remainder is 32 after subtracting 368 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The final result is 791.17391304 with a remainder of 3.2e-08.