We're dividing 92478408 by 826 
We're looking to find how many times 826 goes into 92478408.

On to step 1:
If we divide 9 by 826, we get 0 and a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Fetch the next digit (2) from the dividend, attach it to 9 and continue: 92 / 826

Advancing to step 2:
The number 826 fits into 92 0 times, leaving a remainder of 92.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 92 after subtracting 0 from 92.
Take the next digit (4) from the dividend and append it to 92, then repeat: 924 / 826

Advancing to step 3:
924 divided by 826 is 1 with a remainder of 98.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 826 from 924 to get 98.
Include the next digit (7) from the dividend after 98, then repeat: 987 / 826

Step 4:
826 can be fit into 987 1 times, resulting in a remainder of 161.
Use 1 as the next digit of our solution. 
Result so far: 11.0
Subtracting 826 from 987 leaves us with 161.
Grab the next digit (8) from the dividend, add it to 161, then carry on: 1618 / 826

Moving on to step 5:
If we divide 1618 by 826, we get 1 and a remainder of 792.
The number 1 becomes the next digit in our result. 
Result so far: 111.0
Subtract 826 from 1618 to get 792.
Grab the next digit (4) from the dividend, add it to 792, then carry on: 7924 / 826

Moving on to step 6:
If we divide 7924 by 826, we get 9 and a remainder of 490.
The number 9 becomes the next digit in our result. 
Result so far: 1119.0
If we take 7434 away from 7924, we end up with 490.
Bring next digit (0) of the dividend behind the 490 and repeat the process: 4900 / 826

Step 7:
When dividing 4900 by 826, we get 5 with a remainder of 770.
The number 5 becomes the next digit in our result. 
Result so far: 11195.0
If we subtract 4130 from 4900, we get 770.
Fetch the next digit (8) from the dividend, attach it to 770 and continue: 7708 / 826

On to step 8:
When dividing 7708 by 826, we get 9 with a remainder of 274.
The next digit of our result is 9. 
Result so far: 111959.0
Subtracting 7434 from 7708 leaves us with 274.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2740, and continue the process.

Step 9:
The number 826 fits into 2740 3 times, leaving a remainder of 262.
The number 3 becomes the next digit in our result. 
Result so far: 111959.3
If we subtract 2478 from 2740, we get 262.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2620, and continue the process.

Going ahead to step 10:
826 can be fit into 2620 3 times, resulting in a remainder of 142.
Record the quotient 3 as the next digit in the result. 
Result so far: 111959.33
Subtract 2478 from 2620 to get 142.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1420, and continue the process.

In conclusion, the division gives 111959.33 with a balance of 0.142.