Let's divide 92721344 by 317
We want to figure out the number of times 92721344 can be divided by 317.

Going ahead to step 1:
317 can be fit into 9 0 times, resulting in a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Fetch the next digit (2) from the dividend, attach it to 9 and continue: 92 / 317

Going ahead to step 2:
When dividing 92 by 317, we get 0 with a remainder of 92.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 92 after subtracting 0 from 92.
Fetch the next digit (7) from the dividend, attach it to 92 and continue: 927 / 317

Advancing to step 3:
The number 317 fits into 927 2 times, leaving a remainder of 293.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtract 634 from 927 to get 293.
Grab the next digit (2) from the dividend, add it to 293, then carry on: 2932 / 317

On to step 4:
317 can be fit into 2932 9 times, resulting in a remainder of 79.
Record the quotient 9 as the next digit in the result. 
Result so far: 29.0
Deduct 2853 from 2932 and we're left with 79.
Bring next digit (1) of the dividend behind the 79 and repeat the process: 791 / 317

Step 5:
317 can be fit into 791 2 times, resulting in a remainder of 157.
The next digit of our result is 2. 
Result so far: 292.0
Subtract 634 from 791 to get 157.
Grab the next digit (3) from the dividend, add it to 157, then carry on: 1573 / 317

Let's proceed to step 6:
1573 divided by 317 is 4 with a remainder of 305.
Record the quotient 4 as the next digit in the result. 
Result so far: 2924.0
If we take 1268 away from 1573, we end up with 305.
Append the next digit (4) from the dividend to 305 and continue with: 3054 / 317

Moving on to step 7:
If we divide 3054 by 317, we get 9 and a remainder of 201.
Write down 9 as next digit of the result. 
Result so far: 29249.0
Deduct 2853 from 3054 and we're left with 201.
Bring next digit (4) of the dividend behind the 201 and repeat the process: 2014 / 317

Moving on to step 8:
If we divide 2014 by 317, we get 6 and a remainder of 112.
Use 6 as the next digit of our solution. 
Result so far: 292496.0
Deduct 1902 from 2014 and we're left with 112.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1120, and continue the process.

Moving on to step 9:
If we divide 1120 by 317, we get 3 and a remainder of 169.
The next digit of our result is 3. 
Result so far: 292496.3
If we take 951 away from 1120, we end up with 169.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1690, and continue the process.

Step 10:
When dividing 1690 by 317, we get 5 with a remainder of 105.
Record the quotient 5 as the next digit in the result. 
Result so far: 292496.35
If we take 1585 away from 1690, we end up with 105.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1050, and continue the process.

On to step 11:
1050 divided by 317 is 3 with a remainder of 99.
The next digit of our result is 3. 
Result so far: 292496.353
If we subtract 951 from 1050, we get 99.
Since there are no more digits in the dividend, we add a zero to the remainder making it 990, and continue the process.

Moving on to step 12:
If we divide 990 by 317, we get 3 and a remainder of 39.
Record the quotient 3 as the next digit in the result. 
Result so far: 292496.3533
Subtracting 951 from 990 leaves us with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

After the division, we end up with 292496.3533 and a remainder of 0.00039.