We look at the division of 92439921 by 676 
We're looking to find how many times 676 goes into 92439921.

On to step 1:
676 goes into 9 0 times with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Bring next digit (2) of the dividend behind the 9 and repeat the process: 92 / 676

Let's proceed to step 2:
92 divided by 676 is 0 with a remainder of 92.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 92 after subtracting 0 from 92.
Append the next digit (4) from the dividend to 92 and continue with: 924 / 676

Going ahead to step 3:
If we divide 924 by 676, we get 1 and a remainder of 248.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtracting 676 from 924 leaves us with 248.
Append the next digit (3) from the dividend to 248 and continue with: 2483 / 676

Going ahead to step 4:
When dividing 2483 by 676, we get 3 with a remainder of 455.
Put 3 as the next digit of the answer. 
Result so far: 13.0
If we subtract 2028 from 2483, we get 455.
Fetch the next digit (9) from the dividend, attach it to 455 and continue: 4559 / 676

Going ahead to step 5:
The number 676 fits into 4559 6 times, leaving a remainder of 503.
The number 6 becomes the next digit in our result. 
Result so far: 136.0
The remainder is 503 after subtracting 4056 from 4559.
Fetch the next digit (9) from the dividend, attach it to 503 and continue: 5039 / 676

Advancing to step 6:
The number 676 fits into 5039 7 times, leaving a remainder of 307.
Put 7 as the next digit of the answer. 
Result so far: 1367.0
Deduct 4732 from 5039 and we're left with 307.
Take the next digit (2) from the dividend and append it to 307, then repeat: 3072 / 676

On to step 7:
When dividing 3072 by 676, we get 4 with a remainder of 368.
The number 4 becomes the next digit in our result. 
Result so far: 13674.0
Deduct 2704 from 3072 and we're left with 368.
Fetch the next digit (1) from the dividend, attach it to 368 and continue: 3681 / 676

Moving on to step 8:
676 goes into 3681 5 times with a remainder of 301.
Record the quotient 5 as the next digit in the result. 
Result so far: 136745.0
The remainder is 301 after subtracting 3380 from 3681.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3010, and continue the process.

Step 9:
3010 divided by 676 is 4 with a remainder of 306.
Use 4 as the next digit of our solution. 
Result so far: 136745.4
If we take 2704 away from 3010, we end up with 306.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3060, and continue the process.

Advancing to step 10:
The number 676 fits into 3060 4 times, leaving a remainder of 356.
Use 4 as the next digit of our solution. 
Result so far: 136745.44
If we take 2704 away from 3060, we end up with 356.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3560, and continue the process.

The final outcome is 136745.44, with a leftover of 0.356.