We look at the division of 65054037 by 928 
We want to divide 65054037 by 928.

Moving on to step 1:
If we divide 6 by 928, we get 0 and a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Grab the next digit (5) from the dividend, add it to 6, then carry on: 65 / 928

Going ahead to step 2:
When dividing 65 by 928, we get 0 with a remainder of 65.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 65 to get 65.
Fetch the next digit (0) from the dividend, attach it to 65 and continue: 650 / 928

Step 3:
If we divide 650 by 928, we get 0 and a remainder of 650.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 650 and we're left with 650.
Fetch the next digit (5) from the dividend, attach it to 650 and continue: 6505 / 928

On to step 4:
If we divide 6505 by 928, we get 7 and a remainder of 9.
Write down 7 as next digit of the result. 
Result so far: 7.0
If we subtract 6496 from 6505, we get 9.
Bring next digit (4) of the dividend behind the 9 and repeat the process: 94 / 928

Going ahead to step 5:
The number 928 fits into 94 0 times, leaving a remainder of 94.
Put 0 as the next digit of the answer. 
Result so far: 70.0
Deduct 0 from 94 and we're left with 94.
Grab the next digit (0) from the dividend, add it to 94, then carry on: 940 / 928

On to step 6:
When dividing 940 by 928, we get 1 with a remainder of 12.
Put 1 as the next digit of the answer. 
Result so far: 701.0
Deduct 928 from 940 and we're left with 12.
Take the next digit (3) from the dividend and append it to 12, then repeat: 123 / 928

Advancing to step 7:
928 can be fit into 123 0 times, resulting in a remainder of 123.
The next digit of our result is 0. 
Result so far: 7010.0
If we take 0 away from 123, we end up with 123.
Fetch the next digit (7) from the dividend, attach it to 123 and continue: 1237 / 928

Advancing to step 8:
1237 divided by 928 is 1 with a remainder of 309.
Put 1 as the next digit of the answer. 
Result so far: 70101.0
Subtracting 928 from 1237 leaves us with 309.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3090, and continue the process.

On to step 9:
When dividing 3090 by 928, we get 3 with a remainder of 306.
Record the quotient 3 as the next digit in the result. 
Result so far: 70101.3
Deduct 2784 from 3090 and we're left with 306.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3060, and continue the process.

Moving on to step 10:
928 goes into 3060 3 times with a remainder of 276.
The next digit of our result is 3. 
Result so far: 70101.33
The remainder is 276 after subtracting 2784 from 3060.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2760, and continue the process.

The quotient of the division is 70101.33, and the remainder is 0.276.