We're dividing 92032432 by 261 
We want to figure out the number of times 92032432 can be divided by 261.

Going ahead to step 1:
261 goes into 9 0 times with a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Append the next digit (2) from the dividend to 9 and continue with: 92 / 261

Moving on to step 2:
The number 261 fits into 92 0 times, leaving a remainder of 92.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 92 to get 92.
Include the next digit (0) from the dividend after 92, then repeat: 920 / 261

Advancing to step 3:
If we divide 920 by 261, we get 3 and a remainder of 137.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Subtracting 783 from 920 leaves us with 137.
Append the next digit (3) from the dividend to 137 and continue with: 1373 / 261

Moving on to step 4:
261 can be fit into 1373 5 times, resulting in a remainder of 68.
The next digit of our result is 5. 
Result so far: 35.0
Subtracting 1305 from 1373 leaves us with 68.
Bring next digit (2) of the dividend behind the 68 and repeat the process: 682 / 261

Going ahead to step 5:
If we divide 682 by 261, we get 2 and a remainder of 160.
Record the quotient 2 as the next digit in the result. 
Result so far: 352.0
If we subtract 522 from 682, we get 160.
Grab the next digit (4) from the dividend, add it to 160, then carry on: 1604 / 261

Let's proceed to step 6:
If we divide 1604 by 261, we get 6 and a remainder of 38.
Write down 6 as next digit of the result. 
Result so far: 3526.0
If we take 1566 away from 1604, we end up with 38.
Bring next digit (3) of the dividend behind the 38 and repeat the process: 383 / 261

Moving on to step 7:
261 goes into 383 1 times with a remainder of 122.
The number 1 becomes the next digit in our result. 
Result so far: 35261.0
Deduct 261 from 383 and we're left with 122.
Take the next digit (2) from the dividend and append it to 122, then repeat: 1222 / 261

Advancing to step 8:
1222 divided by 261 is 4 with a remainder of 178.
Put 4 as the next digit of the answer. 
Result so far: 352614.0
Subtract 1044 from 1222 to get 178.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1780, and continue the process.

Going ahead to step 9:
When dividing 1780 by 261, we get 6 with a remainder of 214.
The number 6 becomes the next digit in our result. 
Result so far: 352614.6
If we subtract 1566 from 1780, we get 214.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2140, and continue the process.

Moving on to step 10:
If we divide 2140 by 261, we get 8 and a remainder of 52.
Use 8 as the next digit of our solution. 
Result so far: 352614.68
If we take 2088 away from 2140, we end up with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Let's proceed to step 11:
When dividing 520 by 261, we get 1 with a remainder of 259.
Put 1 as the next digit of the answer. 
Result so far: 352614.681
Subtracting 261 from 520 leaves us with 259.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2590, and continue the process.

Going ahead to step 12:
When dividing 2590 by 261, we get 9 with a remainder of 241.
Record the quotient 9 as the next digit in the result. 
Result so far: 352614.6819
Subtract 2349 from 2590 to get 241.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2410, and continue the process.

Let's proceed to step 13:
If we divide 2410 by 261, we get 9 and a remainder of 61.
Use 9 as the next digit of our solution. 
Result so far: 352614.68199
Subtract 2349 from 2410 to get 61.
Since there are no more digits in the dividend, we add a zero to the remainder making it 610, and continue the process.

Our division results in 352614.68199 with a remaining 6.1e-05.