Let's divide 78281 by 92
We want to figure out the number of times 78281 can be divided by 92.

Going ahead to step 1:
If we divide 7 by 92, we get 0 and a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Include the next digit (8) from the dividend after 7, then repeat: 78 / 92

Moving on to step 2:
The number 92 fits into 78 0 times, leaving a remainder of 78.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 78, we get 78.
Include the next digit (2) from the dividend after 78, then repeat: 782 / 92

Step 3:
If we divide 782 by 92, we get 8 and a remainder of 46.
Put 8 as the next digit of the answer. 
Result so far: 8.0
Deduct 736 from 782 and we're left with 46.
Append the next digit (8) from the dividend to 46 and continue with: 468 / 92

On to step 4:
92 goes into 468 5 times with a remainder of 8.
Write down 5 as next digit of the result. 
Result so far: 85.0
If we subtract 460 from 468, we get 8.
Take the next digit (1) from the dividend and append it to 8, then repeat: 81 / 92

Moving on to step 5:
92 goes into 81 0 times with a remainder of 81.
Write down 0 as next digit of the result. 
Result so far: 850.0
The remainder is 81 after subtracting 0 from 81.
Since there are no more digits in the dividend, we add a zero to the remainder making it 810, and continue the process.

On to step 6:
92 goes into 810 8 times with a remainder of 74.
The next digit of our result is 8. 
Result so far: 850.8
Subtract 736 from 810 to get 74.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

On to step 7:
92 goes into 740 8 times with a remainder of 4.
Use 8 as the next digit of our solution. 
Result so far: 850.88
Subtract 736 from 740 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

The final result is 850.88 with a remainder of 0.004.