We're dividing 92796728 by 496 
We want to divide 92796728 by 496.

Going ahead to step 1:
If we divide 9 by 496, we get 0 and a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Include the next digit (2) from the dividend after 9, then repeat: 92 / 496

Moving on to step 2:
When dividing 92 by 496, we get 0 with a remainder of 92.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 92 to get 92.
Bring next digit (7) of the dividend behind the 92 and repeat the process: 927 / 496

Step 3:
496 can be fit into 927 1 times, resulting in a remainder of 431.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 431 after subtracting 496 from 927.
Grab the next digit (9) from the dividend, add it to 431, then carry on: 4319 / 496

Moving on to step 4:
4319 divided by 496 is 8 with a remainder of 351.
Use 8 as the next digit of our solution. 
Result so far: 18.0
Deduct 3968 from 4319 and we're left with 351.
Fetch the next digit (6) from the dividend, attach it to 351 and continue: 3516 / 496

Moving on to step 5:
If we divide 3516 by 496, we get 7 and a remainder of 44.
The number 7 becomes the next digit in our result. 
Result so far: 187.0
If we subtract 3472 from 3516, we get 44.
Bring next digit (7) of the dividend behind the 44 and repeat the process: 447 / 496

Step 6:
496 goes into 447 0 times with a remainder of 447.
Write down 0 as next digit of the result. 
Result so far: 1870.0
The remainder is 447 after subtracting 0 from 447.
Take the next digit (2) from the dividend and append it to 447, then repeat: 4472 / 496

Let's proceed to step 7:
496 goes into 4472 9 times with a remainder of 8.
Record the quotient 9 as the next digit in the result. 
Result so far: 18709.0
Subtract 4464 from 4472 to get 8.
Grab the next digit (8) from the dividend, add it to 8, then carry on: 88 / 496

Going ahead to step 8:
The number 496 fits into 88 0 times, leaving a remainder of 88.
Put 0 as the next digit of the answer. 
Result so far: 187090.0
If we take 0 away from 88, we end up with 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

Going ahead to step 9:
496 can be fit into 880 1 times, resulting in a remainder of 384.
The next digit of our result is 1. 
Result so far: 187090.1
If we subtract 496 from 880, we get 384.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3840, and continue the process.

Step 10:
If we divide 3840 by 496, we get 7 and a remainder of 368.
Put 7 as the next digit of the answer. 
Result so far: 187090.17
The remainder is 368 after subtracting 3472 from 3840.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3680, and continue the process.

Moving on to step 11:
If we divide 3680 by 496, we get 7 and a remainder of 208.
Put 7 as the next digit of the answer. 
Result so far: 187090.177
Deduct 3472 from 3680 and we're left with 208.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2080, and continue the process.

Our division results in 187090.177 with a remaining 0.0208.