We're dividing 93263500 by 400 
We want to divide 93263500 by 400.

Moving on to step 1:
9 divided by 400 is 0 with a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Include the next digit (3) from the dividend after 9, then repeat: 93 / 400

Step 2:
93 divided by 400 is 0 with a remainder of 93.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 93, we get 93.
Include the next digit (2) from the dividend after 93, then repeat: 932 / 400

On to step 3:
400 can be fit into 932 2 times, resulting in a remainder of 132.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtracting 800 from 932 leaves us with 132.
Include the next digit (6) from the dividend after 132, then repeat: 1326 / 400

Advancing to step 4:
1326 divided by 400 is 3 with a remainder of 126.
Use 3 as the next digit of our solution. 
Result so far: 23.0
Deduct 1200 from 1326 and we're left with 126.
Take the next digit (3) from the dividend and append it to 126, then repeat: 1263 / 400

Step 5:
400 goes into 1263 3 times with a remainder of 63.
Write down 3 as next digit of the result. 
Result so far: 233.0
If we subtract 1200 from 1263, we get 63.
Grab the next digit (5) from the dividend, add it to 63, then carry on: 635 / 400

Going ahead to step 6:
400 goes into 635 1 times with a remainder of 235.
Write down 1 as next digit of the result. 
Result so far: 2331.0
Subtracting 400 from 635 leaves us with 235.
Grab the next digit (0) from the dividend, add it to 235, then carry on: 2350 / 400

On to step 7:
If we divide 2350 by 400, we get 5 and a remainder of 350.
The number 5 becomes the next digit in our result. 
Result so far: 23315.0
If we take 2000 away from 2350, we end up with 350.
Bring next digit (0) of the dividend behind the 350 and repeat the process: 3500 / 400

Going ahead to step 8:
400 can be fit into 3500 8 times, resulting in a remainder of 300.
Put 8 as the next digit of the answer. 
Result so far: 233158.0
Subtracting 3200 from 3500 leaves us with 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

On to step 9:
400 can be fit into 3000 7 times, resulting in a remainder of 200.
Put 7 as the next digit of the answer. 
Result so far: 233158.7
Subtracting 2800 from 3000 leaves us with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

On to step 10:
400 can be fit into 2000 5 times, resulting in a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 233158.75
Subtract 2000 from 2000 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.

Moving on to step 11:
If we divide 0 by 400, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 233158.75
If we take 0 away from 0, we end up 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.

Let's proceed to step 12:
400 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 233158.75
Subtracting 0 from 0 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.

Our division results in 233158.75 with a remaining 0.0.