92796 ÷ 47 
We want to figure out the number of times 92796 can be divided by 47.

Going ahead to step 1:
47 goes into 9 0 times with a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Include the next digit (2) from the dividend after 9, then repeat: 92 / 47

Moving on to step 2:
47 can be fit into 92 1 times, resulting in a remainder of 45.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 47 from 92 to get 45.
Grab the next digit (7) from the dividend, add it to 45, then carry on: 457 / 47

Step 3:
The number 47 fits into 457 9 times, leaving a remainder of 34.
Record the quotient 9 as the next digit in the result. 
Result so far: 19.0
Subtract 423 from 457 to get 34.
Fetch the next digit (9) from the dividend, attach it to 34 and continue: 349 / 47

Advancing to step 4:
The number 47 fits into 349 7 times, leaving a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 197.0
Subtract 329 from 349 to get 20.
Append the next digit (6) from the dividend to 20 and continue with: 206 / 47

On to step 5:
47 goes into 206 4 times with a remainder of 18.
Write down 4 as next digit of the result. 
Result so far: 1974.0
Deduct 188 from 206 and we're left with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Step 6:
The number 47 fits into 180 3 times, leaving a remainder of 39.
Put 3 as the next digit of the answer. 
Result so far: 1974.3
If we subtract 141 from 180, we get 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Moving on to step 7:
47 can be fit into 390 8 times, resulting in a remainder of 14.
The next digit of our result is 8. 
Result so far: 1974.38
Deduct 376 from 390 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 8:
47 goes into 140 2 times with a remainder of 46.
Record the quotient 2 as the next digit in the result. 
Result so far: 1974.382
The remainder is 46 after subtracting 94 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Moving on to step 9:
The number 47 fits into 460 9 times, leaving a remainder of 37.
Use 9 as the next digit of our solution. 
Result so far: 1974.3829
If we subtract 423 from 460, we get 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Advancing to step 10:
When dividing 370 by 47, we get 7 with a remainder of 41.
Record the quotient 7 as the next digit in the result. 
Result so far: 1974.38297
The remainder is 41 after subtracting 329 from 370.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Going ahead to step 11:
47 can be fit into 410 8 times, resulting in a remainder of 34.
Record the quotient 8 as the next digit in the result. 
Result so far: 1974.382978
If we take 376 away from 410, we end up with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Advancing to step 12:
47 can be fit into 340 7 times, resulting in a remainder of 11.
Record the quotient 7 as the next digit in the result. 
Result so far: 1974.3829787
Subtract 329 from 340 to get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Moving on to step 13:
47 goes into 110 2 times with a remainder of 16.
Use 2 as the next digit of our solution. 
Result so far: 1974.38297872
Deduct 94 from 110 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Our division results in 1974.38297872 with a remaining 1.6e-08.