321992 ÷ 55 
We want to figure out the number of times 321992 can be divided by 55.

Step 1:
If we divide 3 by 55, we get 0 and a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Fetch the next digit (2) from the dividend, attach it to 3 and continue: 32 / 55

Step 2:
If we divide 32 by 55, we get 0 and a remainder of 32.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 32, we end up with 32.
Fetch the next digit (1) from the dividend, attach it to 32 and continue: 321 / 55

On to step 3:
The number 55 fits into 321 5 times, leaving a remainder of 46.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
Deduct 275 from 321 and we're left with 46.
Append the next digit (9) from the dividend to 46 and continue with: 469 / 55

On to step 4:
55 can be fit into 469 8 times, resulting in a remainder of 29.
Put 8 as the next digit of the answer. 
Result so far: 58.0
If we take 440 away from 469, we end up with 29.
Take the next digit (9) from the dividend and append it to 29, then repeat: 299 / 55

Moving on to step 5:
299 divided by 55 is 5 with a remainder of 24.
The number 5 becomes the next digit in our result. 
Result so far: 585.0
Subtracting 275 from 299 leaves us with 24.
Append the next digit (2) from the dividend to 24 and continue with: 242 / 55

On to step 6:
When dividing 242 by 55, we get 4 with a remainder of 22.
Record the quotient 4 as the next digit in the result. 
Result so far: 5854.0
The remainder is 22 after subtracting 220 from 242.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Let's proceed to step 7:
If we divide 220 by 55, we get 4 and a remainder of 0.
Record the quotient 4 as the next digit in the result. 
Result so far: 5854.4
Subtracting 220 from 220 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 8:
55 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 5854.4
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 9:
55 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 5854.4
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 5854.4 with a remaining 0.0.