We're dividing 814067 by 92 
We want to divide 814067 by 92.

Step 1:
If we divide 8 by 92, we get 0 and a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Include the next digit (1) from the dividend after 8, then repeat: 81 / 92

Moving on to step 2:
92 goes into 81 0 times with a remainder of 81.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 81, we get 81.
Include the next digit (4) from the dividend after 81, then repeat: 814 / 92

Going ahead to step 3:
814 divided by 92 is 8 with a remainder of 78.
The next digit of our result is 8. 
Result so far: 8.0
Deduct 736 from 814 and we're left with 78.
Fetch the next digit (0) from the dividend, attach it to 78 and continue: 780 / 92

Let's proceed to step 4:
780 divided by 92 is 8 with a remainder of 44.
Use 8 as the next digit of our solution. 
Result so far: 88.0
If we subtract 736 from 780, we get 44.
Take the next digit (6) from the dividend and append it to 44, then repeat: 446 / 92

Advancing to step 5:
When dividing 446 by 92, we get 4 with a remainder of 78.
Record the quotient 4 as the next digit in the result. 
Result so far: 884.0
If we subtract 368 from 446, we get 78.
Include the next digit (7) from the dividend after 78, then repeat: 787 / 92

On to step 6:
92 can be fit into 787 8 times, resulting in a remainder of 51.
Write down 8 as next digit of the result. 
Result so far: 8848.0
Subtracting 736 from 787 leaves us with 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Advancing to step 7:
The number 92 fits into 510 5 times, leaving a remainder of 50.
Write down 5 as next digit of the result. 
Result so far: 8848.5
Subtracting 460 from 510 leaves us with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Moving on to step 8:
If we divide 500 by 92, we get 5 and a remainder of 40.
Use 5 as the next digit of our solution. 
Result so far: 8848.55
Deduct 460 from 500 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

The quotient of the division is 8848.55, and the remainder is 0.04.