We divide 438523 by 92
Let's see how many times 92 fits into 438523.

Advancing to step 1:
The number 92 fits into 4 0 times, leaving a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Fetch the next digit (3) from the dividend, attach it to 4 and continue: 43 / 92

Advancing to step 2:
The number 92 fits into 43 0 times, leaving a remainder of 43.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 43 after subtracting 0 from 43.
Append the next digit (8) from the dividend to 43 and continue with: 438 / 92

On to step 3:
92 goes into 438 4 times with a remainder of 70.
The next digit of our result is 4. 
Result so far: 4.0
Subtract 368 from 438 to get 70.
Grab the next digit (5) from the dividend, add it to 70, then carry on: 705 / 92

On to step 4:
When dividing 705 by 92, we get 7 with a remainder of 61.
Record the quotient 7 as the next digit in the result. 
Result so far: 47.0
Deduct 644 from 705 and we're left with 61.
Take the next digit (2) from the dividend and append it to 61, then repeat: 612 / 92

Advancing to step 5:
The number 92 fits into 612 6 times, leaving a remainder of 60.
Write down 6 as next digit of the result. 
Result so far: 476.0
The remainder is 60 after subtracting 552 from 612.
Bring next digit (3) of the dividend behind the 60 and repeat the process: 603 / 92

Going ahead to step 6:
92 can be fit into 603 6 times, resulting in a remainder of 51.
Record the quotient 6 as the next digit in the result. 
Result so far: 4766.0
If we take 552 away from 603, we end up with 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Going ahead to step 7:
92 goes into 510 5 times with a remainder of 50.
Record the quotient 5 as the next digit in the result. 
Result so far: 4766.5
Subtract 460 from 510 to get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Advancing to step 8:
When dividing 500 by 92, we get 5 with a remainder of 40.
The number 5 becomes the next digit in our result. 
Result so far: 4766.55
Subtracting 460 from 500 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

The final result is 4766.55 with a remainder of 0.04.