We look at the division of 726274 by 92 
We want to figure out the number of times 726274 can be divided by 92.

Going ahead to step 1:
If we divide 7 by 92, we get 0 and a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Take the next digit (2) from the dividend and append it to 7, then repeat: 72 / 92

Let's proceed to step 2:
When dividing 72 by 92, we get 0 with a remainder of 72.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 72 to get 72.
Include the next digit (6) from the dividend after 72, then repeat: 726 / 92

Moving on to step 3:
When dividing 726 by 92, we get 7 with a remainder of 82.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
Deduct 644 from 726 and we're left with 82.
Include the next digit (2) from the dividend after 82, then repeat: 822 / 92

Advancing to step 4:
If we divide 822 by 92, we get 8 and a remainder of 86.
Record the quotient 8 as the next digit in the result. 
Result so far: 78.0
Subtracting 736 from 822 leaves us with 86.
Take the next digit (7) from the dividend and append it to 86, then repeat: 867 / 92

Let's proceed to step 5:
92 goes into 867 9 times with a remainder of 39.
Put 9 as the next digit of the answer. 
Result so far: 789.0
If we subtract 828 from 867, we get 39.
Include the next digit (4) from the dividend after 39, then repeat: 394 / 92

Moving on to step 6:
92 goes into 394 4 times with a remainder of 26.
Write down 4 as next digit of the result. 
Result so far: 7894.0
If we subtract 368 from 394, we get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Step 7:
When dividing 260 by 92, we get 2 with a remainder of 76.
The next digit of our result is 2. 
Result so far: 7894.2
The remainder is 76 after subtracting 184 from 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Step 8:
If we divide 760 by 92, we get 8 and a remainder of 24.
Use 8 as the next digit of our solution. 
Result so far: 7894.28
If we subtract 736 from 760, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 9:
240 divided by 92 is 2 with a remainder of 56.
Use 2 as the next digit of our solution. 
Result so far: 7894.282
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.

On to step 10:
92 goes into 560 6 times with a remainder of 8.
The number 6 becomes the next digit in our result. 
Result so far: 7894.2826
If we subtract 552 from 560, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 11:
80 divided by 92 is 0 with a remainder of 80.
The next digit of our result is 0. 
Result so far: 7894.2826
If we subtract 0 from 80, we get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Advancing to step 12:
The number 92 fits into 800 8 times, leaving a remainder of 64.
Write down 8 as next digit of the result. 
Result so far: 7894.282608
Subtracting 736 from 800 leaves us with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

On to step 13:
640 divided by 92 is 6 with a remainder of 88.
Write down 6 as next digit of the result. 
Result so far: 7894.2826086
Subtract 552 from 640 to get 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

Step 14:
92 goes into 880 9 times with a remainder of 52.
Put 9 as the next digit of the answer. 
Result so far: 7894.28260869
The remainder is 52 after subtracting 828 from 880.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

The final result is 7894.28260869 with a remainder of 5.2e-08.