96392726 divided by 421 
We want to figure out the number of times 96392726 can be divided by 421.

Let's proceed to step 1:
When dividing 9 by 421, we get 0 with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Fetch the next digit (6) from the dividend, attach it to 9 and continue: 96 / 421

Step 2:
The number 421 fits into 96 0 times, leaving a remainder of 96.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 96 and we're left with 96.
Append the next digit (3) from the dividend to 96 and continue with: 963 / 421

Going ahead to step 3:
The number 421 fits into 963 2 times, leaving a remainder of 121.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we subtract 842 from 963, we get 121.
Include the next digit (9) from the dividend after 121, then repeat: 1219 / 421

Moving on to step 4:
1219 divided by 421 is 2 with a remainder of 377.
The next digit of our result is 2. 
Result so far: 22.0
If we subtract 842 from 1219, we get 377.
Bring next digit (2) of the dividend behind the 377 and repeat the process: 3772 / 421

Step 5:
If we divide 3772 by 421, we get 8 and a remainder of 404.
The next digit of our result is 8. 
Result so far: 228.0
Subtract 3368 from 3772 to get 404.
Include the next digit (7) from the dividend after 404, then repeat: 4047 / 421

Step 6:
If we divide 4047 by 421, we get 9 and a remainder of 258.
The number 9 becomes the next digit in our result. 
Result so far: 2289.0
The remainder is 258 after subtracting 3789 from 4047.
Grab the next digit (2) from the dividend, add it to 258, then carry on: 2582 / 421

On to step 7:
2582 divided by 421 is 6 with a remainder of 56.
Use 6 as the next digit of our solution. 
Result so far: 22896.0
Subtracting 2526 from 2582 leaves us with 56.
Grab the next digit (6) from the dividend, add it to 56, then carry on: 566 / 421

Advancing to step 8:
421 can be fit into 566 1 times, resulting in a remainder of 145.
Use 1 as the next digit of our solution. 
Result so far: 228961.0
Subtract 421 from 566 to get 145.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1450, and continue the process.

Advancing to step 9:
If we divide 1450 by 421, we get 3 and a remainder of 187.
The next digit of our result is 3. 
Result so far: 228961.3
If we subtract 1263 from 1450, we get 187.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1870, and continue the process.

Let's proceed to step 10:
1870 divided by 421 is 4 with a remainder of 186.
Put 4 as the next digit of the answer. 
Result so far: 228961.34
Subtracting 1684 from 1870 leaves us with 186.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1860, and continue the process.

Moving on to step 11:
When dividing 1860 by 421, we get 4 with a remainder of 176.
Put 4 as the next digit of the answer. 
Result so far: 228961.344
Deduct 1684 from 1860 and we're left with 176.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1760, and continue the process.

In conclusion, the division gives 228961.344 with a balance of 0.0176.