72986739 ÷ 92 
Our goal is to divide 72986739 by 92.

On to step 1:
7 divided by 92 is 0 with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Append the next digit (2) from the dividend to 7 and continue with: 72 / 92

On to step 2:
When dividing 72 by 92, we get 0 with a remainder of 72.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 72 after subtracting 0 from 72.
Append the next digit (9) from the dividend to 72 and continue with: 729 / 92

Let's proceed to step 3:
When dividing 729 by 92, we get 7 with a remainder of 85.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
Deduct 644 from 729 and we're left with 85.
Include the next digit (8) from the dividend after 85, then repeat: 858 / 92

Step 4:
If we divide 858 by 92, we get 9 and a remainder of 30.
Write down 9 as next digit of the result. 
Result so far: 79.0
If we subtract 828 from 858, we get 30.
Include the next digit (6) from the dividend after 30, then repeat: 306 / 92

Moving on to step 5:
If we divide 306 by 92, we get 3 and a remainder of 30.
The number 3 becomes the next digit in our result. 
Result so far: 793.0
If we subtract 276 from 306, we get 30.
Take the next digit (7) from the dividend and append it to 30, then repeat: 307 / 92

Let's proceed to step 6:
92 can be fit into 307 3 times, resulting in a remainder of 31.
Write down 3 as next digit of the result. 
Result so far: 7933.0
If we subtract 276 from 307, we get 31.
Grab the next digit (3) from the dividend, add it to 31, then carry on: 313 / 92

Going ahead to step 7:
When dividing 313 by 92, we get 3 with a remainder of 37.
The number 3 becomes the next digit in our result. 
Result so far: 79333.0
Subtract 276 from 313 to get 37.
Append the next digit (9) from the dividend to 37 and continue with: 379 / 92

On to step 8:
If we divide 379 by 92, we get 4 and a remainder of 11.
Use 4 as the next digit of our solution. 
Result so far: 793334.0
Deduct 368 from 379 and we're left with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Let's proceed to step 9:
The number 92 fits into 110 1 times, leaving a remainder of 18.
Use 1 as the next digit of our solution. 
Result so far: 793334.1
If we subtract 92 from 110, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Going ahead to step 10:
92 can be fit into 180 1 times, resulting in a remainder of 88.
Use 1 as the next digit of our solution. 
Result so far: 793334.11
Subtracting 92 from 180 leaves us with 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

The final result is 793334.11 with a remainder of 0.088.