92978 ÷ 5 = 18595 R3
Alright, let's work through the division of 92978 by 5 step by step.

Step 1:
5 goes into 9 1 times with a remainder of 4.
Write down 1 as next digit of of the result. 
Result so far: 1
Subtract 5 from 9 to get 4.
Bring next digit (2) of the dividend behind the 4 and repeat the process: 42 / 5

Step 2:
5 goes into 42 8 times with a remainder of 2.
Write down 8 as next digit of of the result. 
Result so far: 18
Subtract 40 from 42 to get 2.
Bring next digit (9) of the dividend behind the 2 and repeat the process: 29 / 5

Step 3:
5 goes into 29 5 times with a remainder of 4.
Write down 5 as next digit of of the result. 
Result so far: 185
Subtract 25 from 29 to get 4.
Bring next digit (7) of the dividend behind the 4 and repeat the process: 47 / 5

Step 4:
5 goes into 47 9 times with a remainder of 2.
Write down 9 as next digit of of the result. 
Result so far: 1859
Subtract 45 from 47 to get 2.
Bring next digit (8) of the dividend behind the 2 and repeat the process: 28 / 5

Step 5:
5 goes into 28 5 times with a remainder of 3.
Write down 5 as next digit of of the result. 
Result so far: 18595
Subtract 25 from 28 to get 3.

The final result is 18595 with a remainder of 3.