We're dividing 20494463 by 926 
Let's see how many times 926 fits into 20494463.

On to step 1:
If we divide 2 by 926, we get 0 and a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Grab the next digit (0) from the dividend, add it to 2, then carry on: 20 / 926

Let's proceed to step 2:
If we divide 20 by 926, we get 0 and a remainder of 20.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 20 leaves us with 20.
Include the next digit (4) from the dividend after 20, then repeat: 204 / 926

On to step 3:
926 can be fit into 204 0 times, resulting in a remainder of 204.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 204, we get 204.
Grab the next digit (9) from the dividend, add it to 204, then carry on: 2049 / 926

On to step 4:
The number 926 fits into 2049 2 times, leaving a remainder of 197.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtract 1852 from 2049 to get 197.
Take the next digit (4) from the dividend and append it to 197, then repeat: 1974 / 926

Advancing to step 5:
The number 926 fits into 1974 2 times, leaving a remainder of 122.
Record the quotient 2 as the next digit in the result. 
Result so far: 22.0
Deduct 1852 from 1974 and we're left with 122.
Fetch the next digit (4) from the dividend, attach it to 122 and continue: 1224 / 926

On to step 6:
1224 divided by 926 is 1 with a remainder of 298.
Record the quotient 1 as the next digit in the result. 
Result so far: 221.0
Subtract 926 from 1224 to get 298.
Take the next digit (6) from the dividend and append it to 298, then repeat: 2986 / 926

Let's proceed to step 7:
If we divide 2986 by 926, we get 3 and a remainder of 208.
Use 3 as the next digit of our solution. 
Result so far: 2213.0
If we subtract 2778 from 2986, we get 208.
Bring next digit (3) of the dividend behind the 208 and repeat the process: 2083 / 926

On to step 8:
When dividing 2083 by 926, we get 2 with a remainder of 231.
Write down 2 as next digit of the result. 
Result so far: 22132.0
Deduct 1852 from 2083 and we're left with 231.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2310, and continue the process.

On to step 9:
926 can be fit into 2310 2 times, resulting in a remainder of 458.
The next digit of our result is 2. 
Result so far: 22132.2
Subtract 1852 from 2310 to get 458.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4580, and continue the process.

Going ahead to step 10:
The number 926 fits into 4580 4 times, leaving a remainder of 876.
The number 4 becomes the next digit in our result. 
Result so far: 22132.24
Subtract 3704 from 4580 to get 876.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8760, and continue the process.

Going ahead to step 11:
When dividing 8760 by 926, we get 9 with a remainder of 426.
Record the quotient 9 as the next digit in the result. 
Result so far: 22132.249
Subtracting 8334 from 8760 leaves us with 426.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4260, and continue the process.

Going ahead to step 12:
926 goes into 4260 4 times with a remainder of 556.
Use 4 as the next digit of our solution. 
Result so far: 22132.2494
If we take 3704 away from 4260, we end up with 556.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5560, and continue the process.

Advancing to step 13:
When dividing 5560 by 926, we get 6 with a remainder of 4.
Put 6 as the next digit of the answer. 
Result so far: 22132.24946
The remainder is 4 after subtracting 5556 from 5560.
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:
If we divide 40 by 926, we get 0 and a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 22132.24946
Subtract 0 from 40 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 15:
926 goes into 400 0 times with a remainder of 400.
Write down 0 as next digit of the result. 
Result so far: 22132.24946
Subtract 0 from 400 to get 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

The final outcome is 22132.24946, with a leftover of 4e-06.