92731 ÷ 5 = 18546 R1
Let's divide 92731 by 5.

Step 1:
5 goes into 9 1 times with a remainder of 4.
Write down 1 as next digit of of the result. 
Result so far: 1
Subtract 5 from 9 to get 4.
Bring next digit (2) of the dividend behind the 4 and repeat the process: 42 / 5

Step 2:
5 goes into 42 8 times with a remainder of 2.
Write down 8 as next digit of of the result. 
Result so far: 18
Subtract 40 from 42 to get 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 5

Step 3:
5 goes into 27 5 times with a remainder of 2.
Write down 5 as next digit of of the result. 
Result so far: 185
Subtract 25 from 27 to get 2.
Bring next digit (3) of the dividend behind the 2 and repeat the process: 23 / 5

Step 4:
5 goes into 23 4 times with a remainder of 3.
Write down 4 as next digit of of the result. 
Result so far: 1854
Subtract 20 from 23 to get 3.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 5

Step 5:
5 goes into 31 6 times with a remainder of 1.
Write down 6 as next digit of of the result. 
Result so far: 18546
Subtract 30 from 31 to get 1.

The final result is 18546 with a remainder of 1.