89726933 ÷ 932 
We want to figure out the number of times 89726933 can be divided by 932.

Step 1:
932 can be fit into 8 0 times, resulting in a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Bring next digit (9) of the dividend behind the 8 and repeat the process: 89 / 932

Let's proceed to step 2:
89 divided by 932 is 0 with a remainder of 89.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 89 leaves us with 89.
Bring next digit (7) of the dividend behind the 89 and repeat the process: 897 / 932

On to step 3:
If we divide 897 by 932, we get 0 and a remainder of 897.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 897, we get 897.
Take the next digit (2) from the dividend and append it to 897, then repeat: 8972 / 932

Step 4:
If we divide 8972 by 932, we get 9 and a remainder of 584.
Write down 9 as next digit of the result. 
Result so far: 9.0
If we take 8388 away from 8972, we end up with 584.
Fetch the next digit (6) from the dividend, attach it to 584 and continue: 5846 / 932

Moving on to step 5:
If we divide 5846 by 932, we get 6 and a remainder of 254.
The number 6 becomes the next digit in our result. 
Result so far: 96.0
If we subtract 5592 from 5846, we get 254.
Fetch the next digit (9) from the dividend, attach it to 254 and continue: 2549 / 932

On to step 6:
932 goes into 2549 2 times with a remainder of 685.
Record the quotient 2 as the next digit in the result. 
Result so far: 962.0
Deduct 1864 from 2549 and we're left with 685.
Include the next digit (3) from the dividend after 685, then repeat: 6853 / 932

Going ahead to step 7:
When dividing 6853 by 932, we get 7 with a remainder of 329.
Write down 7 as next digit of the result. 
Result so far: 9627.0
If we subtract 6524 from 6853, we get 329.
Append the next digit (3) from the dividend to 329 and continue with: 3293 / 932

Going ahead to step 8:
The number 932 fits into 3293 3 times, leaving a remainder of 497.
Record the quotient 3 as the next digit in the result. 
Result so far: 96273.0
Deduct 2796 from 3293 and we're left with 497.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4970, and continue the process.

Step 9:
If we divide 4970 by 932, we get 5 and a remainder of 310.
Use 5 as the next digit of our solution. 
Result so far: 96273.5
Subtracting 4660 from 4970 leaves us with 310.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3100, and continue the process.

Let's proceed to step 10:
When dividing 3100 by 932, we get 3 with a remainder of 304.
Use 3 as the next digit of our solution. 
Result so far: 96273.53
Subtract 2796 from 3100 to get 304.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3040, and continue the process.

Moving on to step 11:
The number 932 fits into 3040 3 times, leaving a remainder of 244.
Use 3 as the next digit of our solution. 
Result so far: 96273.533
Subtracting 2796 from 3040 leaves us with 244.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2440, and continue the process.

In conclusion, the division gives 96273.533 with a balance of 0.0244.