We look at the division of 860326 by 92 
We're looking to find how many times 92 goes into 860326.

Advancing to step 1:
The number 92 fits into 8 0 times, leaving a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Fetch the next digit (6) from the dividend, attach it to 8 and continue: 86 / 92

Let's proceed to step 2:
86 divided by 92 is 0 with a remainder of 86.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 86 and we're left with 86.
Grab the next digit (0) from the dividend, add it to 86, then carry on: 860 / 92

Advancing to step 3:
The number 92 fits into 860 9 times, leaving a remainder of 32.
Put 9 as the next digit of the answer. 
Result so far: 9.0
If we subtract 828 from 860, we get 32.
Fetch the next digit (3) from the dividend, attach it to 32 and continue: 323 / 92

Advancing to step 4:
92 can be fit into 323 3 times, resulting in a remainder of 47.
Record the quotient 3 as the next digit in the result. 
Result so far: 93.0
If we subtract 276 from 323, we get 47.
Take the next digit (2) from the dividend and append it to 47, then repeat: 472 / 92

Going ahead to step 5:
If we divide 472 by 92, we get 5 and a remainder of 12.
The next digit of our result is 5. 
Result so far: 935.0
If we subtract 460 from 472, we get 12.
Fetch the next digit (6) from the dividend, attach it to 12 and continue: 126 / 92

Moving on to step 6:
126 divided by 92 is 1 with a remainder of 34.
Use 1 as the next digit of our solution. 
Result so far: 9351.0
Deduct 92 from 126 and we're left with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Let's proceed to step 7:
92 goes into 340 3 times with a remainder of 64.
Use 3 as the next digit of our solution. 
Result so far: 9351.3
If we subtract 276 from 340, we get 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Let's proceed to step 8:
92 goes into 640 6 times with a remainder of 88.
The number 6 becomes the next digit in our result. 
Result so far: 9351.36
The remainder is 88 after subtracting 552 from 640.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

Advancing to step 9:
The number 92 fits into 880 9 times, leaving a remainder of 52.
The number 9 becomes the next digit in our result. 
Result so far: 9351.369
Subtract 828 from 880 to get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

On to step 10:
When dividing 520 by 92, we get 5 with a remainder of 60.
Write down 5 as next digit of the result. 
Result so far: 9351.3695
Deduct 460 from 520 and we're left with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

On to step 11:
The number 92 fits into 600 6 times, leaving a remainder of 48.
The next digit of our result is 6. 
Result so far: 9351.36956
If we take 552 away from 600, we end up with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Moving on to step 12:
The number 92 fits into 480 5 times, leaving a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 9351.369565
If we take 460 away from 480, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 13:
The number 92 fits into 200 2 times, leaving a remainder of 16.
The next digit of our result is 2. 
Result so far: 9351.3695652
If we take 184 away from 200, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 14:
92 can be fit into 160 1 times, resulting in a remainder of 68.
The next digit of our result is 1. 
Result so far: 9351.36956521
If we take 92 away from 160, we end up with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

After the division, we end up with 9351.36956521 and a remainder of 6.8e-08.