We look at the division of 732105 by 92 
We're looking to find how many times 92 goes into 732105.

Advancing to step 1:
The number 92 fits into 7 0 times, leaving a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Include the next digit (3) from the dividend after 7, then repeat: 73 / 92

Step 2:
When dividing 73 by 92, we get 0 with a remainder of 73.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 73 leaves us with 73.
Grab the next digit (2) from the dividend, add it to 73, then carry on: 732 / 92

Going ahead to step 3:
When dividing 732 by 92, we get 7 with a remainder of 88.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
Deduct 644 from 732 and we're left with 88.
Take the next digit (1) from the dividend and append it to 88, then repeat: 881 / 92

Let's proceed to step 4:
92 goes into 881 9 times with a remainder of 53.
Put 9 as the next digit of the answer. 
Result so far: 79.0
Subtract 828 from 881 to get 53.
Append the next digit (0) from the dividend to 53 and continue with: 530 / 92

Going ahead to step 5:
If we divide 530 by 92, we get 5 and a remainder of 70.
The next digit of our result is 5. 
Result so far: 795.0
If we subtract 460 from 530, we get 70.
Append the next digit (5) from the dividend to 70 and continue with: 705 / 92

On to step 6:
705 divided by 92 is 7 with a remainder of 61.
The next digit of our result is 7. 
Result so far: 7957.0
Subtract 644 from 705 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.

Let's proceed to step 7:
If we divide 610 by 92, we get 6 and a remainder of 58.
The number 6 becomes the next digit in our result. 
Result so far: 7957.6
Subtracting 552 from 610 leaves us with 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

On to step 8:
92 goes into 580 6 times with a remainder of 28.
The number 6 becomes the next digit in our result. 
Result so far: 7957.66
If we take 552 away from 580, we end up with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

The final result is 7957.66 with a remainder of 0.028.