92328976 divided by 542 
We want to figure out the number of times 92328976 can be divided by 542.

Advancing to step 1:
542 can be fit into 9 0 times, resulting in a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Include the next digit (2) from the dividend after 9, then repeat: 92 / 542

Advancing to step 2:
92 divided by 542 is 0 with a remainder of 92.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 92, we end up with 92.
Fetch the next digit (3) from the dividend, attach it to 92 and continue: 923 / 542

Step 3:
The number 542 fits into 923 1 times, leaving a remainder of 381.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 381 after subtracting 542 from 923.
Take the next digit (2) from the dividend and append it to 381, then repeat: 3812 / 542

Going ahead to step 4:
3812 divided by 542 is 7 with a remainder of 18.
The number 7 becomes the next digit in our result. 
Result so far: 17.0
If we take 3794 away from 3812, we end up with 18.
Take the next digit (8) from the dividend and append it to 18, then repeat: 188 / 542

On to step 5:
The number 542 fits into 188 0 times, leaving a remainder of 188.
The next digit of our result is 0. 
Result so far: 170.0
Subtracting 0 from 188 leaves us with 188.
Grab the next digit (9) from the dividend, add it to 188, then carry on: 1889 / 542

Step 6:
542 goes into 1889 3 times with a remainder of 263.
Record the quotient 3 as the next digit in the result. 
Result so far: 1703.0
If we take 1626 away from 1889, we end up with 263.
Fetch the next digit (7) from the dividend, attach it to 263 and continue: 2637 / 542

Moving on to step 7:
2637 divided by 542 is 4 with a remainder of 469.
Record the quotient 4 as the next digit in the result. 
Result so far: 17034.0
If we subtract 2168 from 2637, we get 469.
Fetch the next digit (6) from the dividend, attach it to 469 and continue: 4696 / 542

Advancing to step 8:
542 goes into 4696 8 times with a remainder of 360.
Record the quotient 8 as the next digit in the result. 
Result so far: 170348.0
Subtracting 4336 from 4696 leaves us with 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Going ahead to step 9:
3600 divided by 542 is 6 with a remainder of 348.
The next digit of our result is 6. 
Result so far: 170348.6
If we take 3252 away from 3600, we end up with 348.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3480, and continue the process.

Moving on to step 10:
542 can be fit into 3480 6 times, resulting in a remainder of 228.
The number 6 becomes the next digit in our result. 
Result so far: 170348.66
Subtracting 3252 from 3480 leaves us with 228.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2280, and continue the process.

Our division results in 170348.66 with a remaining 0.228.