We're dividing 92678997 by 405 
Our goal is to divide 92678997 by 405.

Step 1:
9 divided by 405 is 0 with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Bring next digit (2) of the dividend behind the 9 and repeat the process: 92 / 405

Advancing to step 2:
92 divided by 405 is 0 with a remainder of 92.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 92, we end up with 92.
Append the next digit (6) from the dividend to 92 and continue with: 926 / 405

On to step 3:
The number 405 fits into 926 2 times, leaving a remainder of 116.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Deduct 810 from 926 and we're left with 116.
Grab the next digit (7) from the dividend, add it to 116, then carry on: 1167 / 405

Step 4:
The number 405 fits into 1167 2 times, leaving a remainder of 357.
The number 2 becomes the next digit in our result. 
Result so far: 22.0
If we subtract 810 from 1167, we get 357.
Include the next digit (8) from the dividend after 357, then repeat: 3578 / 405

Advancing to step 5:
405 goes into 3578 8 times with a remainder of 338.
Use 8 as the next digit of our solution. 
Result so far: 228.0
The remainder is 338 after subtracting 3240 from 3578.
Append the next digit (9) from the dividend to 338 and continue with: 3389 / 405

Moving on to step 6:
405 can be fit into 3389 8 times, resulting in a remainder of 149.
Put 8 as the next digit of the answer. 
Result so far: 2288.0
Subtracting 3240 from 3389 leaves us with 149.
Include the next digit (9) from the dividend after 149, then repeat: 1499 / 405

Going ahead to step 7:
1499 divided by 405 is 3 with a remainder of 284.
The next digit of our result is 3. 
Result so far: 22883.0
If we subtract 1215 from 1499, we get 284.
Fetch the next digit (7) from the dividend, attach it to 284 and continue: 2847 / 405

On to step 8:
The number 405 fits into 2847 7 times, leaving a remainder of 12.
Write down 7 as next digit of the result. 
Result so far: 228837.0
If we take 2835 away from 2847, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 9:
405 goes into 120 0 times with a remainder of 120.
Write down 0 as next digit of the result. 
Result so far: 228837.0
Deduct 0 from 120 and we're left with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Going ahead to step 10:
The number 405 fits into 1200 2 times, leaving a remainder of 390.
Put 2 as the next digit of the answer. 
Result so far: 228837.02
Subtracting 810 from 1200 leaves us with 390.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3900, and continue the process.

Advancing to step 11:
405 goes into 3900 9 times with a remainder of 255.
Use 9 as the next digit of our solution. 
Result so far: 228837.029
If we subtract 3645 from 3900, we get 255.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2550, and continue the process.

Step 12:
2550 divided by 405 is 6 with a remainder of 120.
Put 6 as the next digit of the answer. 
Result so far: 228837.0296
Deduct 2430 from 2550 and we're left with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Let's proceed to step 13:
When dividing 1200 by 405, we get 2 with a remainder of 390.
Write down 2 as next digit of the result. 
Result so far: 228837.02962
Subtract 810 from 1200 to get 390.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3900, and continue the process.

Let's proceed to step 14:
If we divide 3900 by 405, we get 9 and a remainder of 255.
The next digit of our result is 9. 
Result so far: 228837.029629
Subtract 3645 from 3900 to get 255.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2550, and continue the process.

Step 15:
When dividing 2550 by 405, we get 6 with a remainder of 120.
Put 6 as the next digit of the answer. 
Result so far: 228837.0296296
If we subtract 2430 from 2550, we get 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Advancing to step 16:
405 goes into 1200 2 times with a remainder of 390.
Record the quotient 2 as the next digit in the result. 
Result so far: 228837.02962962
If we take 810 away from 1200, we end up with 390.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3900, and continue the process.

After the division, we end up with 228837.02962962 and a remainder of 3.9e-07.