We look at the division of 397994 by 92 
Our goal is to divide 397994 by 92.

Let's proceed to step 1:
If we divide 3 by 92, we get 0 and a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Fetch the next digit (9) from the dividend, attach it to 3 and continue: 39 / 92

Let's proceed to step 2:
If we divide 39 by 92, we get 0 and a remainder of 39.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 39, we get 39.
Bring next digit (7) of the dividend behind the 39 and repeat the process: 397 / 92

Advancing to step 3:
397 divided by 92 is 4 with a remainder of 29.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
If we subtract 368 from 397, we get 29.
Fetch the next digit (9) from the dividend, attach it to 29 and continue: 299 / 92

On to step 4:
92 goes into 299 3 times with a remainder of 23.
The next digit of our result is 3. 
Result so far: 43.0
If we take 276 away from 299, we end up with 23.
Grab the next digit (9) from the dividend, add it to 23, then carry on: 239 / 92

Moving on to step 5:
The number 92 fits into 239 2 times, leaving a remainder of 55.
The next digit of our result is 2. 
Result so far: 432.0
Deduct 184 from 239 and we're left with 55.
Include the next digit (4) from the dividend after 55, then repeat: 554 / 92

Step 6:
The number 92 fits into 554 6 times, leaving a remainder of 2.
Record the quotient 6 as the next digit in the result. 
Result so far: 4326.0
If we take 552 away from 554, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Moving on to step 7:
92 can be fit into 20 0 times, resulting in a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 4326.0
If we subtract 0 from 20, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 8:
92 goes into 200 2 times with a remainder of 16.
The next digit of our result is 2. 
Result so far: 4326.02
If we take 184 away from 200, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 9:
When dividing 160 by 92, we get 1 with a remainder of 68.
Put 1 as the next digit of the answer. 
Result so far: 4326.021
Deduct 92 from 160 and we're left with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Going ahead to step 10:
When dividing 680 by 92, we get 7 with a remainder of 36.
The number 7 becomes the next digit in our result. 
Result so far: 4326.0217
If we subtract 644 from 680, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Moving on to step 11:
92 can be fit into 360 3 times, resulting in a remainder of 84.
The next digit of our result is 3. 
Result so far: 4326.02173
Subtract 276 from 360 to get 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Step 12:
840 divided by 92 is 9 with a remainder of 12.
The number 9 becomes the next digit in our result. 
Result so far: 4326.021739
The remainder is 12 after subtracting 828 from 840.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 13:
The number 92 fits into 120 1 times, leaving a remainder of 28.
The number 1 becomes the next digit in our result. 
Result so far: 4326.0217391
If we subtract 92 from 120, we get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Step 14:
When dividing 280 by 92, we get 3 with a remainder of 4.
Record the quotient 3 as the next digit in the result. 
Result so far: 4326.02173913
The remainder is 4 after subtracting 276 from 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

After the division, we end up with 4326.02173913 and a remainder of 4e-09.