We divide 94996723 by 838
We want to figure out the number of times 94996723 can be divided by 838.

Moving on to step 1:
If we divide 9 by 838, we get 0 and a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Append the next digit (4) from the dividend to 9 and continue with: 94 / 838

On to step 2:
94 divided by 838 is 0 with a remainder of 94.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 94 and we're left with 94.
Bring next digit (9) of the dividend behind the 94 and repeat the process: 949 / 838

Going ahead to step 3:
The number 838 fits into 949 1 times, leaving a remainder of 111.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 838 from 949 and we're left with 111.
Take the next digit (9) from the dividend and append it to 111, then repeat: 1119 / 838

Going ahead to step 4:
If we divide 1119 by 838, we get 1 and a remainder of 281.
The number 1 becomes the next digit in our result. 
Result so far: 11.0
Deduct 838 from 1119 and we're left with 281.
Take the next digit (6) from the dividend and append it to 281, then repeat: 2816 / 838

Let's proceed to step 5:
2816 divided by 838 is 3 with a remainder of 302.
The next digit of our result is 3. 
Result so far: 113.0
Subtract 2514 from 2816 to get 302.
Include the next digit (7) from the dividend after 302, then repeat: 3027 / 838

Going ahead to step 6:
If we divide 3027 by 838, we get 3 and a remainder of 513.
The number 3 becomes the next digit in our result. 
Result so far: 1133.0
Deduct 2514 from 3027 and we're left with 513.
Take the next digit (2) from the dividend and append it to 513, then repeat: 5132 / 838

Going ahead to step 7:
838 goes into 5132 6 times with a remainder of 104.
The number 6 becomes the next digit in our result. 
Result so far: 11336.0
Deduct 5028 from 5132 and we're left with 104.
Append the next digit (3) from the dividend to 104 and continue with: 1043 / 838

On to step 8:
838 can be fit into 1043 1 times, resulting in a remainder of 205.
The next digit of our result is 1. 
Result so far: 113361.0
Subtracting 838 from 1043 leaves us with 205.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2050, and continue the process.

Advancing to step 9:
838 goes into 2050 2 times with a remainder of 374.
The next digit of our result is 2. 
Result so far: 113361.2
Deduct 1676 from 2050 and we're left with 374.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3740, and continue the process.

Advancing to step 10:
When dividing 3740 by 838, we get 4 with a remainder of 388.
Write down 4 as next digit of the result. 
Result so far: 113361.24
Deduct 3352 from 3740 and we're left with 388.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3880, and continue the process.

On to step 11:
If we divide 3880 by 838, we get 4 and a remainder of 528.
Record the quotient 4 as the next digit in the result. 
Result so far: 113361.244
If we subtract 3352 from 3880, we get 528.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5280, and continue the process.

Our division results in 113361.244 with a remaining 0.0528.