321491 ÷ 92 
Our goal is to divide 321491 by 92.

Step 1:
92 can be fit into 3 0 times, resulting in a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 92

Advancing to step 2:
The number 92 fits into 32 0 times, leaving a remainder of 32.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 32 and we're left with 32.
Fetch the next digit (1) from the dividend, attach it to 32 and continue: 321 / 92

Going ahead to step 3:
92 goes into 321 3 times with a remainder of 45.
Use 3 as the next digit of our solution. 
Result so far: 3.0
If we take 276 away from 321, we end up with 45.
Fetch the next digit (4) from the dividend, attach it to 45 and continue: 454 / 92

On to step 4:
92 can be fit into 454 4 times, resulting in a remainder of 86.
Use 4 as the next digit of our solution. 
Result so far: 34.0
Subtracting 368 from 454 leaves us with 86.
Bring next digit (9) of the dividend behind the 86 and repeat the process: 869 / 92

Moving on to step 5:
92 goes into 869 9 times with a remainder of 41.
The next digit of our result is 9. 
Result so far: 349.0
Subtract 828 from 869 to get 41.
Include the next digit (1) from the dividend after 41, then repeat: 411 / 92

Advancing to step 6:
When dividing 411 by 92, we get 4 with a remainder of 43.
Put 4 as the next digit of the answer. 
Result so far: 3494.0
Deduct 368 from 411 and we're left with 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Let's proceed to step 7:
92 goes into 430 4 times with a remainder of 62.
Use 4 as the next digit of our solution. 
Result so far: 3494.4
The remainder is 62 after subtracting 368 from 430.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Advancing to step 8:
When dividing 620 by 92, we get 6 with a remainder of 68.
Use 6 as the next digit of our solution. 
Result so far: 3494.46
The remainder is 68 after subtracting 552 from 620.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Going ahead to step 9:
92 can be fit into 680 7 times, resulting in a remainder of 36.
Use 7 as the next digit of our solution. 
Result so far: 3494.467
Subtract 644 from 680 to get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Step 10:
360 divided by 92 is 3 with a remainder of 84.
Use 3 as the next digit of our solution. 
Result so far: 3494.4673
The remainder is 84 after subtracting 276 from 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Let's proceed to step 11:
840 divided by 92 is 9 with a remainder of 12.
Write down 9 as next digit of the result. 
Result so far: 3494.46739
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.

Step 12:
92 goes into 120 1 times with a remainder of 28.
The number 1 becomes the next digit in our result. 
Result so far: 3494.467391
The remainder is 28 after subtracting 92 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Moving on to step 13:
If we divide 280 by 92, we get 3 and a remainder of 4.
Use 3 as the next digit of our solution. 
Result so far: 3494.4673913
Subtracting 276 from 280 leaves us 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.

Advancing to step 14:
40 divided by 92 is 0 with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 3494.4673913
Deduct 0 from 40 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 final outcome is 3494.4673913, with a leftover of 4e-08.