We look at the division of 94971223 by 928 
We want to divide 94971223 by 928.

Advancing to step 1:
928 goes into 9 0 times with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Bring next digit (4) of the dividend behind the 9 and repeat the process: 94 / 928

On to step 2:
928 can be fit into 94 0 times, resulting in a remainder of 94.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 94 leaves us with 94.
Take the next digit (9) from the dividend and append it to 94, then repeat: 949 / 928

Step 3:
When dividing 949 by 928, we get 1 with a remainder of 21.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtracting 928 from 949 leaves us with 21.
Include the next digit (7) from the dividend after 21, then repeat: 217 / 928

Going ahead to step 4:
928 goes into 217 0 times with a remainder of 217.
Write down 0 as next digit of the result. 
Result so far: 10.0
The remainder is 217 after subtracting 0 from 217.
Fetch the next digit (1) from the dividend, attach it to 217 and continue: 2171 / 928

Advancing to step 5:
The number 928 fits into 2171 2 times, leaving a remainder of 315.
Put 2 as the next digit of the answer. 
Result so far: 102.0
Subtract 1856 from 2171 to get 315.
Bring next digit (2) of the dividend behind the 315 and repeat the process: 3152 / 928

Going ahead to step 6:
928 goes into 3152 3 times with a remainder of 368.
Use 3 as the next digit of our solution. 
Result so far: 1023.0
Subtract 2784 from 3152 to get 368.
Take the next digit (2) from the dividend and append it to 368, then repeat: 3682 / 928

Advancing to step 7:
928 goes into 3682 3 times with a remainder of 898.
Use 3 as the next digit of our solution. 
Result so far: 10233.0
Deduct 2784 from 3682 and we're left with 898.
Include the next digit (3) from the dividend after 898, then repeat: 8983 / 928

Let's proceed to step 8:
When dividing 8983 by 928, we get 9 with a remainder of 631.
The next digit of our result is 9. 
Result so far: 102339.0
Subtracting 8352 from 8983 leaves us with 631.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6310, and continue the process.

Going ahead to step 9:
When dividing 6310 by 928, we get 6 with a remainder of 742.
Use 6 as the next digit of our solution. 
Result so far: 102339.6
Subtracting 5568 from 6310 leaves us with 742.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7420, and continue the process.

Going ahead to step 10:
If we divide 7420 by 928, we get 7 and a remainder of 924.
Record the quotient 7 as the next digit in the result. 
Result so far: 102339.67
The remainder is 924 after subtracting 6496 from 7420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9240, and continue the process.

Step 11:
The number 928 fits into 9240 9 times, leaving a remainder of 888.
Record the quotient 9 as the next digit in the result. 
Result so far: 102339.679
The remainder is 888 after subtracting 8352 from 9240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8880, and continue the process.

Advancing to step 12:
928 goes into 8880 9 times with a remainder of 528.
Record the quotient 9 as the next digit in the result. 
Result so far: 102339.6799
If we take 8352 away from 8880, we end up with 528.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5280, and continue the process.

The final outcome is 102339.6799, with a leftover of 0.00528.