We're dividing 232621 by 92 
We want to figure out the number of times 232621 can be divided by 92.

Let's proceed to step 1:
The number 92 fits into 2 0 times, leaving a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Grab the next digit (3) from the dividend, add it to 2, then carry on: 23 / 92

Advancing to step 2:
92 goes into 23 0 times with a remainder of 23.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 23, we end up with 23.
Append the next digit (2) from the dividend to 23 and continue with: 232 / 92

Advancing to step 3:
92 can be fit into 232 2 times, resulting in a remainder of 48.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtracting 184 from 232 leaves us with 48.
Grab the next digit (6) from the dividend, add it to 48, then carry on: 486 / 92

On to step 4:
If we divide 486 by 92, we get 5 and a remainder of 26.
The number 5 becomes the next digit in our result. 
Result so far: 25.0
Deduct 460 from 486 and we're left with 26.
Take the next digit (2) from the dividend and append it to 26, then repeat: 262 / 92

Going ahead to step 5:
92 goes into 262 2 times with a remainder of 78.
Record the quotient 2 as the next digit in the result. 
Result so far: 252.0
The remainder is 78 after subtracting 184 from 262.
Fetch the next digit (1) from the dividend, attach it to 78 and continue: 781 / 92

On to step 6:
If we divide 781 by 92, we get 8 and a remainder of 45.
The next digit of our result is 8. 
Result so far: 2528.0
If we take 736 away from 781, we end up with 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Advancing to step 7:
If we divide 450 by 92, we get 4 and a remainder of 82.
The next digit of our result is 4. 
Result so far: 2528.4
If we subtract 368 from 450, we get 82.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

Going ahead to step 8:
92 can be fit into 820 8 times, resulting in a remainder of 84.
Put 8 as the next digit of the answer. 
Result so far: 2528.48
Deduct 736 from 820 and we're left 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.

Advancing to step 9:
If we divide 840 by 92, we get 9 and a remainder of 12.
Record the quotient 9 as the next digit in the result. 
Result so far: 2528.489
Subtract 828 from 840 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 10:
When dividing 120 by 92, we get 1 with a remainder of 28.
Put 1 as the next digit of the answer. 
Result so far: 2528.4891
Subtract 92 from 120 to get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Step 11:
When dividing 280 by 92, we get 3 with a remainder of 4.
Record the quotient 3 as the next digit in the result. 
Result so far: 2528.48913
If we take 276 away from 280, we end up 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:
92 can be fit into 40 0 times, resulting in a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 2528.48913
Subtract 0 from 40 to 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.

Moving on to step 13:
When dividing 400 by 92, we get 4 with a remainder of 32.
Use 4 as the next digit of our solution. 
Result so far: 2528.4891304
If we take 368 away from 400, we end up with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Let's proceed to step 14:
The number 92 fits into 320 3 times, leaving a remainder of 44.
Put 3 as the next digit of the answer. 
Result so far: 2528.48913043
If we take 276 away from 320, we end up with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

The final result is 2528.48913043 with a remainder of 4.4e-08.