Let's divide 3992073 by 927
We're looking to find how many times 927 goes into 3992073.

Advancing to step 1:
3 divided by 927 is 0 with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Fetch the next digit (9) from the dividend, attach it to 3 and continue: 39 / 927

Advancing to step 2:
When dividing 39 by 927, we get 0 with a remainder of 39.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 39, we end up with 39.
Fetch the next digit (9) from the dividend, attach it to 39 and continue: 399 / 927

Moving on to step 3:
The number 927 fits into 399 0 times, leaving a remainder of 399.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 399 and we're left with 399.
Append the next digit (2) from the dividend to 399 and continue with: 3992 / 927

Step 4:
927 can be fit into 3992 4 times, resulting in a remainder of 284.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Subtracting 3708 from 3992 leaves us with 284.
Include the next digit (0) from the dividend after 284, then repeat: 2840 / 927

Moving on to step 5:
927 can be fit into 2840 3 times, resulting in a remainder of 59.
The next digit of our result is 3. 
Result so far: 43.0
Deduct 2781 from 2840 and we're left with 59.
Fetch the next digit (7) from the dividend, attach it to 59 and continue: 597 / 927

Going ahead to step 6:
927 can be fit into 597 0 times, resulting in a remainder of 597.
Use 0 as the next digit of our solution. 
Result so far: 430.0
If we subtract 0 from 597, we get 597.
Grab the next digit (3) from the dividend, add it to 597, then carry on: 5973 / 927

Let's proceed to step 7:
The number 927 fits into 5973 6 times, leaving a remainder of 411.
The number 6 becomes the next digit in our result. 
Result so far: 4306.0
Subtract 5562 from 5973 to get 411.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4110, and continue the process.

On to step 8:
927 can be fit into 4110 4 times, resulting in a remainder of 402.
The number 4 becomes the next digit in our result. 
Result so far: 4306.4
If we take 3708 away from 4110, we end up with 402.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4020, and continue the process.

Let's proceed to step 9:
When dividing 4020 by 927, we get 4 with a remainder of 312.
Write down 4 as next digit of the result. 
Result so far: 4306.44
The remainder is 312 after subtracting 3708 from 4020.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3120, and continue the process.

The final result is 4306.44 with a remainder of 0.312.