We look at the division of 92674903 by 326 
We want to figure out the number of times 92674903 can be divided by 326.

Advancing to step 1:
When dividing 9 by 326, we get 0 with a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Fetch the next digit (2) from the dividend, attach it to 9 and continue: 92 / 326

Advancing to step 2:
92 divided by 326 is 0 with a remainder of 92.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 92, we end up with 92.
Fetch the next digit (6) from the dividend, attach it to 92 and continue: 926 / 326

On to step 3:
326 can be fit into 926 2 times, resulting in a remainder of 274.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtracting 652 from 926 leaves us with 274.
Bring next digit (7) of the dividend behind the 274 and repeat the process: 2747 / 326

Going ahead to step 4:
326 goes into 2747 8 times with a remainder of 139.
Put 8 as the next digit of the answer. 
Result so far: 28.0
Deduct 2608 from 2747 and we're left with 139.
Append the next digit (4) from the dividend to 139 and continue with: 1394 / 326

Advancing to step 5:
326 can be fit into 1394 4 times, resulting in a remainder of 90.
Use 4 as the next digit of our solution. 
Result so far: 284.0
The remainder is 90 after subtracting 1304 from 1394.
Bring next digit (9) of the dividend behind the 90 and repeat the process: 909 / 326

Step 6:
909 divided by 326 is 2 with a remainder of 257.
Put 2 as the next digit of the answer. 
Result so far: 2842.0
Subtracting 652 from 909 leaves us with 257.
Include the next digit (0) from the dividend after 257, then repeat: 2570 / 326

Going ahead to step 7:
326 can be fit into 2570 7 times, resulting in a remainder of 288.
Use 7 as the next digit of our solution. 
Result so far: 28427.0
Deduct 2282 from 2570 and we're left with 288.
Fetch the next digit (3) from the dividend, attach it to 288 and continue: 2883 / 326

Moving on to step 8:
The number 326 fits into 2883 8 times, leaving a remainder of 275.
Record the quotient 8 as the next digit in the result. 
Result so far: 284278.0
If we take 2608 away from 2883, we end up with 275.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2750, and continue the process.

Step 9:
If we divide 2750 by 326, we get 8 and a remainder of 142.
Use 8 as the next digit of our solution. 
Result so far: 284278.8
Subtract 2608 from 2750 to get 142.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1420, and continue the process.

Going ahead to step 10:
When dividing 1420 by 326, we get 4 with a remainder of 116.
Write down 4 as next digit of the result. 
Result so far: 284278.84
If we subtract 1304 from 1420, we get 116.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1160, and continue the process.

Let's proceed to step 11:
If we divide 1160 by 326, we get 3 and a remainder of 182.
The number 3 becomes the next digit in our result. 
Result so far: 284278.843
Subtract 978 from 1160 to get 182.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1820, and continue the process.

Going ahead to step 12:
1820 divided by 326 is 5 with a remainder of 190.
The next digit of our result is 5. 
Result so far: 284278.8435
Deduct 1630 from 1820 and we're left with 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1900, and continue the process.

Going ahead to step 13:
If we divide 1900 by 326, we get 5 and a remainder of 270.
Write down 5 as next digit of the result. 
Result so far: 284278.84355
If we take 1630 away from 1900, we end up with 270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2700, and continue the process.

After the division, we end up with 284278.84355 and a remainder of 0.00027.