92273 ÷ 4 = 23068 R1
Let's divide 92273 by 4.

Step 1:
4 goes into 9 2 times with a remainder of 1.
Write down 2 as next digit of of the result. 
Result so far: 2
Subtract 8 from 9 to get 1.
Bring next digit (2) of the dividend behind the 1 and repeat the process: 12 / 4

Step 2:
4 goes into 12 3 times with a remainder of 0.
Write down 3 as next digit of of the result. 
Result so far: 23
Subtract 12 from 12 to get 0.
Bring next digit (2) of the dividend behind the 0 and repeat the process: 2 / 4

Step 3:
4 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of of the result. 
Result so far: 230
Subtract 0 from 2 to get 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 4

Step 4:
4 goes into 27 6 times with a remainder of 3.
Write down 6 as next digit of of the result. 
Result so far: 2306
Subtract 24 from 27 to get 3.
Bring next digit (3) of the dividend behind the 3 and repeat the process: 33 / 4

Step 5:
4 goes into 33 8 times with a remainder of 1.
Write down 8 as next digit of of the result. 
Result so far: 23068
Subtract 32 from 33 to get 1.

The final result is 23068 with a remainder of 1.