92271 ÷ 8 = 11533 R7
We're going to perform division on 92271 with 8 as the divisor.

Step 1:
8 goes into 9 1 times with a remainder of 1.
Write down 1 as next digit of of the result. 
Result so far: 1
Subtract 8 from 9 to get 1.
Bring next digit (2) of the dividend behind the 1 and repeat the process: 12 / 8

Step 2:
8 goes into 12 1 times with a remainder of 4.
Write down 1 as next digit of of the result. 
Result so far: 11
Subtract 8 from 12 to get 4.
Bring next digit (2) of the dividend behind the 4 and repeat the process: 42 / 8

Step 3:
8 goes into 42 5 times with a remainder of 2.
Write down 5 as next digit of of the result. 
Result so far: 115
Subtract 40 from 42 to get 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 8

Step 4:
8 goes into 27 3 times with a remainder of 3.
Write down 3 as next digit of of the result. 
Result so far: 1153
Subtract 24 from 27 to get 3.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 8

Step 5:
8 goes into 31 3 times with a remainder of 7.
Write down 3 as next digit of of the result. 
Result so far: 11533
Subtract 24 from 31 to get 7.

The final result is 11533 with a remainder of 7.