We look at the division of 92947131 by 108 
We're looking to find how many times 108 goes into 92947131.

Step 1:
108 goes into 9 0 times with a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Take the next digit (2) from the dividend and append it to 9, then repeat: 92 / 108

Going ahead to step 2:
108 can be fit into 92 0 times, resulting in a remainder of 92.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 92 to get 92.
Fetch the next digit (9) from the dividend, attach it to 92 and continue: 929 / 108

Advancing to step 3:
929 divided by 108 is 8 with a remainder of 65.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
If we take 864 away from 929, we end up with 65.
Append the next digit (4) from the dividend to 65 and continue with: 654 / 108

Let's proceed to step 4:
When dividing 654 by 108, we get 6 with a remainder of 6.
Put 6 as the next digit of the answer. 
Result so far: 86.0
Subtracting 648 from 654 leaves us with 6.
Fetch the next digit (7) from the dividend, attach it to 6 and continue: 67 / 108

Going ahead to step 5:
108 can be fit into 67 0 times, resulting in a remainder of 67.
The number 0 becomes the next digit in our result. 
Result so far: 860.0
The remainder is 67 after subtracting 0 from 67.
Grab the next digit (1) from the dividend, add it to 67, then carry on: 671 / 108

Going ahead to step 6:
671 divided by 108 is 6 with a remainder of 23.
The next digit of our result is 6. 
Result so far: 8606.0
Subtracting 648 from 671 leaves us with 23.
Bring next digit (3) of the dividend behind the 23 and repeat the process: 233 / 108

Step 7:
If we divide 233 by 108, we get 2 and a remainder of 17.
The next digit of our result is 2. 
Result so far: 86062.0
Deduct 216 from 233 and we're left with 17.
Grab the next digit (1) from the dividend, add it to 17, then carry on: 171 / 108

Advancing to step 8:
171 divided by 108 is 1 with a remainder of 63.
Record the quotient 1 as the next digit in the result. 
Result so far: 860621.0
If we subtract 108 from 171, we get 63.
Since there are no more digits in the dividend, we add a zero to the remainder making it 630, and continue the process.

Let's proceed to step 9:
630 divided by 108 is 5 with a remainder of 90.
Put 5 as the next digit of the answer. 
Result so far: 860621.5
Subtracting 540 from 630 leaves us with 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

On to step 10:
When dividing 900 by 108, we get 8 with a remainder of 36.
The number 8 becomes the next digit in our result. 
Result so far: 860621.58
Deduct 864 from 900 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Let's proceed to step 11:
108 goes into 360 3 times with a remainder of 36.
The next digit of our result is 3. 
Result so far: 860621.583
Subtract 324 from 360 to 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.

On to step 12:
360 divided by 108 is 3 with a remainder of 36.
The number 3 becomes the next digit in our result. 
Result so far: 860621.5833
Deduct 324 from 360 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

In conclusion, the division gives 860621.5833 with a balance of 0.00036.