92261 ÷ 5 = 18452 R1
We're going to perform division on 92261 with 5 as the divisor.

Step 1:
5 goes into 9 1 times with a remainder of 4.
Write down 1 as next digit of of the result. 
Result so far: 1
Subtract 5 from 9 to get 4.
Bring next digit (2) of the dividend behind the 4 and repeat the process: 42 / 5

Step 2:
5 goes into 42 8 times with a remainder of 2.
Write down 8 as next digit of of the result. 
Result so far: 18
Subtract 40 from 42 to get 2.
Bring next digit (2) of the dividend behind the 2 and repeat the process: 22 / 5

Step 3:
5 goes into 22 4 times with a remainder of 2.
Write down 4 as next digit of of the result. 
Result so far: 184
Subtract 20 from 22 to get 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 5

Step 4:
5 goes into 26 5 times with a remainder of 1.
Write down 5 as next digit of of the result. 
Result so far: 1845
Subtract 25 from 26 to get 1.
Bring next digit (1) of the dividend behind the 1 and repeat the process: 11 / 5

Step 5:
5 goes into 11 2 times with a remainder of 1.
Write down 2 as next digit of of the result. 
Result so far: 18452
Subtract 10 from 11 to get 1.

The final result is 18452 with a remainder of 1.