Let's divide 971926 by 4
We're looking to find how many times 4 goes into 971926.

Going ahead to step 1:
If we divide 9 by 4, we get 2 and a remainder of 1.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we subtract 8 from 9, we get 1.
Take the next digit (7) from the dividend and append it to 1, then repeat: 17 / 4

Going ahead to step 2:
When dividing 17 by 4, we get 4 with a remainder of 1.
The number 4 becomes the next digit in our result. 
Result so far: 24.0
Subtracting 16 from 17 leaves us with 1.
Grab the next digit (1) from the dividend, add it to 1, then carry on: 11 / 4

Advancing to step 3:
The number 4 fits into 11 2 times, leaving a remainder of 3.
The next digit of our result is 2. 
Result so far: 242.0
If we take 8 away from 11, we end up with 3.
Fetch the next digit (9) from the dividend, attach it to 3 and continue: 39 / 4

Going ahead to step 4:
4 goes into 39 9 times with a remainder of 3.
The next digit of our result is 9. 
Result so far: 2429.0
The remainder is 3 after subtracting 36 from 39.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 4

Advancing to step 5:
If we divide 32 by 4, we get 8 and a remainder of 0.
The next digit of our result is 8. 
Result so far: 24298.0
The remainder is 0 after subtracting 32 from 32.
Take the next digit (6) from the dividend and append it to 0, then repeat: 6 / 4

Moving on to step 6:
The number 4 fits into 6 1 times, leaving a remainder of 2.
The number 1 becomes the next digit in our result. 
Result so far: 242981.0
Subtracting 4 from 6 leaves us with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

On to step 7:
If we divide 20 by 4, we get 5 and a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 242981.5
Subtract 20 from 20 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 8:
4 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 242981.5
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 9:
4 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 242981.5
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

After the division, we end up with 242981.5 and a remainder of 0.0.