We're dividing 354437 by 92 
We want to figure out the number of times 354437 can be divided by 92.

Moving on to step 1:
If we divide 3 by 92, we get 0 and a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Grab the next digit (5) from the dividend, add it to 3, then carry on: 35 / 92

Step 2:
92 goes into 35 0 times with a remainder of 35.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 35 to get 35.
Take the next digit (4) from the dividend and append it to 35, then repeat: 354 / 92

Advancing to step 3:
The number 92 fits into 354 3 times, leaving a remainder of 78.
The next digit of our result is 3. 
Result so far: 3.0
Deduct 276 from 354 and we're left with 78.
Grab the next digit (4) from the dividend, add it to 78, then carry on: 784 / 92

Step 4:
784 divided by 92 is 8 with a remainder of 48.
Write down 8 as next digit of the result. 
Result so far: 38.0
The remainder is 48 after subtracting 736 from 784.
Grab the next digit (3) from the dividend, add it to 48, then carry on: 483 / 92

Moving on to step 5:
483 divided by 92 is 5 with a remainder of 23.
Record the quotient 5 as the next digit in the result. 
Result so far: 385.0
Subtracting 460 from 483 leaves us with 23.
Bring next digit (7) of the dividend behind the 23 and repeat the process: 237 / 92

On to step 6:
When dividing 237 by 92, we get 2 with a remainder of 53.
Use 2 as the next digit of our solution. 
Result so far: 3852.0
The remainder is 53 after subtracting 184 from 237.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Step 7:
92 can be fit into 530 5 times, resulting in a remainder of 70.
Write down 5 as next digit of the result. 
Result so far: 3852.5
If we subtract 460 from 530, we get 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Moving on to step 8:
92 can be fit into 700 7 times, resulting in a remainder of 56.
Put 7 as the next digit of the answer. 
Result so far: 3852.57
If we take 644 away from 700, we end up with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

On to step 9:
If we divide 560 by 92, we get 6 and a remainder of 8.
The number 6 becomes the next digit in our result. 
Result so far: 3852.576
Deduct 552 from 560 and we're left 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.

Going ahead to step 10:
92 can be fit into 80 0 times, resulting in a remainder of 80.
Use 0 as the next digit of our solution. 
Result so far: 3852.576
Subtract 0 from 80 to 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.

Going ahead to step 11:
92 can be fit into 800 8 times, resulting in a remainder of 64.
The number 8 becomes the next digit in our result. 
Result so far: 3852.57608
The remainder is 64 after subtracting 736 from 800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Advancing to step 12:
The number 92 fits into 640 6 times, leaving a remainder of 88.
The next digit of our result is 6. 
Result so far: 3852.576086
If we take 552 away from 640, we end up with 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

On to step 13:
If we divide 880 by 92, we get 9 and a remainder of 52.
The number 9 becomes the next digit in our result. 
Result so far: 3852.5760869
If we subtract 828 from 880, we get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Let's proceed to step 14:
92 can be fit into 520 5 times, resulting in a remainder of 60.
Use 5 as the next digit of our solution. 
Result so far: 3852.57608695
The remainder is 60 after subtracting 460 from 520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Our division results in 3852.57608695 with a remaining 6e-08.