We're dividing 192817 by 5 
We're looking to find how many times 5 goes into 192817.

Advancing to step 1:
If we divide 1 by 5, we get 0 and a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Include the next digit (9) from the dividend after 1, then repeat: 19 / 5

On to step 2:
19 divided by 5 is 3 with a remainder of 4.
The next digit of our result is 3. 
Result so far: 3.0
If we subtract 15 from 19, we get 4.
Include the next digit (2) from the dividend after 4, then repeat: 42 / 5

On to step 3:
If we divide 42 by 5, we get 8 and a remainder of 2.
The next digit of our result is 8. 
Result so far: 38.0
Deduct 40 from 42 and we're left with 2.
Bring next digit (8) of the dividend behind the 2 and repeat the process: 28 / 5

Advancing to step 4:
If we divide 28 by 5, we get 5 and a remainder of 3.
The number 5 becomes the next digit in our result. 
Result so far: 385.0
If we take 25 away from 28, we end up with 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 5

Advancing to step 5:
5 can be fit into 31 6 times, resulting in a remainder of 1.
The next digit of our result is 6. 
Result so far: 3856.0
If we take 30 away from 31, we end up with 1.
Fetch the next digit (7) from the dividend, attach it to 1 and continue: 17 / 5

On to step 6:
If we divide 17 by 5, we get 3 and a remainder of 2.
The next digit of our result is 3. 
Result so far: 38563.0
Deduct 15 from 17 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 7:
When dividing 20 by 5, we get 4 with a remainder of 0.
Write down 4 as next digit of the result. 
Result so far: 38563.4
Subtracting 20 from 20 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.

Moving on to step 8:
The number 5 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 38563.4
Deduct 0 from 0 and we're left 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.

On to step 9:
0 divided by 5 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 38563.4
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.

After the division, we end up with 38563.4 and a remainder of 0.0.