We're dividing 926243 by 45 
Let's see how many times 45 fits into 926243.

Going ahead to step 1:
When dividing 9 by 45, we get 0 with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Fetch the next digit (2) from the dividend, attach it to 9 and continue: 92 / 45

Step 2:
If we divide 92 by 45, we get 2 and a remainder of 2.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we subtract 90 from 92, we get 2.
Grab the next digit (6) from the dividend, add it to 2, then carry on: 26 / 45

On to step 3:
If we divide 26 by 45, we get 0 and a remainder of 26.
Use 0 as the next digit of our solution. 
Result so far: 20.0
If we take 0 away from 26, we end up with 26.
Fetch the next digit (2) from the dividend, attach it to 26 and continue: 262 / 45

On to step 4:
262 divided by 45 is 5 with a remainder of 37.
The next digit of our result is 5. 
Result so far: 205.0
Subtracting 225 from 262 leaves us with 37.
Include the next digit (4) from the dividend after 37, then repeat: 374 / 45

Let's proceed to step 5:
45 goes into 374 8 times with a remainder of 14.
The next digit of our result is 8. 
Result so far: 2058.0
Deduct 360 from 374 and we're left with 14.
Include the next digit (3) from the dividend after 14, then repeat: 143 / 45

Step 6:
If we divide 143 by 45, we get 3 and a remainder of 8.
Put 3 as the next digit of the answer. 
Result so far: 20583.0
Subtract 135 from 143 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 7:
The number 45 fits into 80 1 times, leaving a remainder of 35.
The next digit of our result is 1. 
Result so far: 20583.1
If we take 45 away from 80, we end up with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Going ahead to step 8:
If we divide 350 by 45, we get 7 and a remainder of 35.
The next digit of our result is 7. 
Result so far: 20583.17
Subtract 315 from 350 to get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Advancing to step 9:
350 divided by 45 is 7 with a remainder of 35.
Record the quotient 7 as the next digit in the result. 
Result so far: 20583.177
Subtracting 315 from 350 leaves us with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

The final result is 20583.177 with a remainder of 0.0035.