We look at the division of 92458214 by 399 
We want to figure out the number of times 92458214 can be divided by 399.

Let's proceed to step 1:
The number 399 fits into 9 0 times, leaving a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Include the next digit (2) from the dividend after 9, then repeat: 92 / 399

Let's proceed to step 2:
399 goes into 92 0 times with a remainder of 92.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 92 after subtracting 0 from 92.
Include the next digit (4) from the dividend after 92, then repeat: 924 / 399

Going ahead to step 3:
If we divide 924 by 399, we get 2 and a remainder of 126.
The next digit of our result is 2. 
Result so far: 2.0
If we subtract 798 from 924, we get 126.
Bring next digit (5) of the dividend behind the 126 and repeat the process: 1265 / 399

Going ahead to step 4:
The number 399 fits into 1265 3 times, leaving a remainder of 68.
The next digit of our result is 3. 
Result so far: 23.0
Subtracting 1197 from 1265 leaves us with 68.
Take the next digit (8) from the dividend and append it to 68, then repeat: 688 / 399

Advancing to step 5:
The number 399 fits into 688 1 times, leaving a remainder of 289.
The number 1 becomes the next digit in our result. 
Result so far: 231.0
Subtracting 399 from 688 leaves us with 289.
Bring next digit (2) of the dividend behind the 289 and repeat the process: 2892 / 399

Advancing to step 6:
When dividing 2892 by 399, we get 7 with a remainder of 99.
Put 7 as the next digit of the answer. 
Result so far: 2317.0
Subtract 2793 from 2892 to get 99.
Fetch the next digit (1) from the dividend, attach it to 99 and continue: 991 / 399

Let's proceed to step 7:
When dividing 991 by 399, we get 2 with a remainder of 193.
Record the quotient 2 as the next digit in the result. 
Result so far: 23172.0
The remainder is 193 after subtracting 798 from 991.
Grab the next digit (4) from the dividend, add it to 193, then carry on: 1934 / 399

Going ahead to step 8:
399 goes into 1934 4 times with a remainder of 338.
Record the quotient 4 as the next digit in the result. 
Result so far: 231724.0
The remainder is 338 after subtracting 1596 from 1934.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3380, and continue the process.

Let's proceed to step 9:
When dividing 3380 by 399, we get 8 with a remainder of 188.
Write down 8 as next digit of the result. 
Result so far: 231724.8
Subtracting 3192 from 3380 leaves us with 188.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1880, and continue the process.

Advancing to step 10:
The number 399 fits into 1880 4 times, leaving a remainder of 284.
Write down 4 as next digit of the result. 
Result so far: 231724.84
If we subtract 1596 from 1880, we get 284.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2840, and continue the process.

Step 11:
When dividing 2840 by 399, we get 7 with a remainder of 47.
Write down 7 as next digit of the result. 
Result so far: 231724.847
Deduct 2793 from 2840 and we're left with 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Moving on to step 12:
When dividing 470 by 399, we get 1 with a remainder of 71.
The next digit of our result is 1. 
Result so far: 231724.8471
Deduct 399 from 470 and we're left with 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

Going ahead to step 13:
If we divide 710 by 399, we get 1 and a remainder of 311.
The next digit of our result is 1. 
Result so far: 231724.84711
The remainder is 311 after subtracting 399 from 710.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3110, and continue the process.

The final result is 231724.84711 with a remainder of 0.000311.