92961 ÷ 4 = 23240 R1
No problem, we've got 92961 and 4 for the division.

Step 1:
4 goes into 9 2 times with a remainder of 1.
Write down 2 as next digit of of the result. 
Result so far: 2
Subtract 8 from 9 to get 1.
Bring next digit (2) of the dividend behind the 1 and repeat the process: 12 / 4

Step 2:
4 goes into 12 3 times with a remainder of 0.
Write down 3 as next digit of of the result. 
Result so far: 23
Subtract 12 from 12 to get 0.
Bring next digit (9) of the dividend behind the 0 and repeat the process: 9 / 4

Step 3:
4 goes into 9 2 times with a remainder of 1.
Write down 2 as next digit of of the result. 
Result so far: 232
Subtract 8 from 9 to get 1.
Bring next digit (6) of the dividend behind the 1 and repeat the process: 16 / 4

Step 4:
4 goes into 16 4 times with a remainder of 0.
Write down 4 as next digit of of the result. 
Result so far: 2324
Subtract 16 from 16 to get 0.
Bring next digit (1) of the dividend behind the 0 and repeat the process: 1 / 4

Step 5:
4 goes into 1 0 times with a remainder of 1.
Write down 0 as next digit of of the result. 
Result so far: 23240
Subtract 0 from 1 to get 1.

The final result is 23240 with a remainder of 1.