We look at the division of 72431 by 92 
Our goal is to divide 72431 by 92.

Advancing to step 1:
92 goes into 7 0 times with a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Append the next digit (2) from the dividend to 7 and continue with: 72 / 92

Going ahead to step 2:
When dividing 72 by 92, we get 0 with a remainder of 72.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 72 to get 72.
Fetch the next digit (4) from the dividend, attach it to 72 and continue: 724 / 92

Advancing to step 3:
92 can be fit into 724 7 times, resulting in a remainder of 80.
Put 7 as the next digit of the answer. 
Result so far: 7.0
If we subtract 644 from 724, we get 80.
Append the next digit (3) from the dividend to 80 and continue with: 803 / 92

Moving on to step 4:
92 goes into 803 8 times with a remainder of 67.
The number 8 becomes the next digit in our result. 
Result so far: 78.0
Deduct 736 from 803 and we're left with 67.
Include the next digit (1) from the dividend after 67, then repeat: 671 / 92

Advancing to step 5:
When dividing 671 by 92, we get 7 with a remainder of 27.
Write down 7 as next digit of the result. 
Result so far: 787.0
The remainder is 27 after subtracting 644 from 671.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Let's proceed to step 6:
92 goes into 270 2 times with a remainder of 86.
Record the quotient 2 as the next digit in the result. 
Result so far: 787.2
Deduct 184 from 270 and we're left with 86.
Since there are no more digits in the dividend, we add a zero to the remainder making it 860, and continue the process.

Let's proceed to step 7:
92 can be fit into 860 9 times, resulting in a remainder of 32.
Put 9 as the next digit of the answer. 
Result so far: 787.29
If we subtract 828 from 860, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 8:
92 goes into 320 3 times with a remainder of 44.
Write down 3 as next digit of the result. 
Result so far: 787.293
Subtracting 276 from 320 leaves us with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Going ahead to step 9:
When dividing 440 by 92, we get 4 with a remainder of 72.
Write down 4 as next digit of the result. 
Result so far: 787.2934
If we subtract 368 from 440, we get 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

On to step 10:
The number 92 fits into 720 7 times, leaving a remainder of 76.
The number 7 becomes the next digit in our result. 
Result so far: 787.29347
If we take 644 away from 720, we end up with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Let's proceed to step 11:
760 divided by 92 is 8 with a remainder of 24.
The next digit of our result is 8. 
Result so far: 787.293478
If we take 736 away from 760, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Going ahead to step 12:
240 divided by 92 is 2 with a remainder of 56.
Use 2 as the next digit of our solution. 
Result so far: 787.2934782
Deduct 184 from 240 and we're left with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Step 13:
If we divide 560 by 92, we get 6 and a remainder of 8.
The number 6 becomes the next digit in our result. 
Result so far: 787.29347826
If we take 552 away from 560, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

After the division, we end up with 787.29347826 and a remainder of 8e-09.