We look at the division of 71444020 by 92 
We're looking to find how many times 92 goes into 71444020.

Let's proceed to step 1:
If we divide 7 by 92, we get 0 and a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Take the next digit (1) from the dividend and append it to 7, then repeat: 71 / 92

Advancing to step 2:
71 divided by 92 is 0 with a remainder of 71.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 71, we end up with 71.
Take the next digit (4) from the dividend and append it to 71, then repeat: 714 / 92

Let's proceed to step 3:
92 can be fit into 714 7 times, resulting in a remainder of 70.
The next digit of our result is 7. 
Result so far: 7.0
Deduct 644 from 714 and we're left with 70.
Bring next digit (4) of the dividend behind the 70 and repeat the process: 704 / 92

Advancing to step 4:
If we divide 704 by 92, we get 7 and a remainder of 60.
Use 7 as the next digit of our solution. 
Result so far: 77.0
Subtracting 644 from 704 leaves us with 60.
Append the next digit (4) from the dividend to 60 and continue with: 604 / 92

On to step 5:
The number 92 fits into 604 6 times, leaving a remainder of 52.
Put 6 as the next digit of the answer. 
Result so far: 776.0
Deduct 552 from 604 and we're left with 52.
Fetch the next digit (0) from the dividend, attach it to 52 and continue: 520 / 92

Advancing to step 6:
When dividing 520 by 92, we get 5 with a remainder of 60.
Record the quotient 5 as the next digit in the result. 
Result so far: 7765.0
If we take 460 away from 520, we end up with 60.
Include the next digit (2) from the dividend after 60, then repeat: 602 / 92

Step 7:
92 can be fit into 602 6 times, resulting in a remainder of 50.
Use 6 as the next digit of our solution. 
Result so far: 77656.0
Subtracting 552 from 602 leaves us with 50.
Take the next digit (0) from the dividend and append it to 50, then repeat: 500 / 92

Going ahead to step 8:
If we divide 500 by 92, we get 5 and a remainder of 40.
Write down 5 as next digit of the result. 
Result so far: 776565.0
Subtract 460 from 500 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 9:
400 divided by 92 is 4 with a remainder of 32.
Put 4 as the next digit of the answer. 
Result so far: 776565.4
If we subtract 368 from 400, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

On to step 10:
320 divided by 92 is 3 with a remainder of 44.
The number 3 becomes the next digit in our result. 
Result so far: 776565.43
Deduct 276 from 320 and we're left with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Let's proceed to step 11:
If we divide 440 by 92, we get 4 and a remainder of 72.
The next digit of our result is 4. 
Result so far: 776565.434
If we take 368 away from 440, we end up with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

On to step 12:
If we divide 720 by 92, we get 7 and a remainder of 76.
Use 7 as the next digit of our solution. 
Result so far: 776565.4347
Deduct 644 from 720 and we're left with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Let's proceed to step 13:
92 goes into 760 8 times with a remainder of 24.
Use 8 as the next digit of our solution. 
Result so far: 776565.43478
Subtract 736 from 760 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Going ahead to step 14:
The number 92 fits into 240 2 times, leaving a remainder of 56.
Use 2 as the next digit of our solution. 
Result so far: 776565.434782
If we subtract 184 from 240, we get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Moving on to step 15:
92 goes into 560 6 times with a remainder of 8.
The next digit of our result is 6. 
Result so far: 776565.4347826
If we take 552 away from 560, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 16:
80 divided by 92 is 0 with a remainder of 80.
Put 0 as the next digit of the answer. 
Result so far: 776565.4347826
If we subtract 0 from 80, we get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

After the division, we end up with 776565.4347826 and a remainder of 8e-08.