We're dividing 92437089 by 261 
We're looking to find how many times 261 goes into 92437089.

Step 1:
261 goes into 9 0 times with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Take the next digit (2) from the dividend and append it to 9, then repeat: 92 / 261

On to step 2:
261 can be fit into 92 0 times, resulting in a remainder of 92.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 92 leaves us with 92.
Append the next digit (4) from the dividend to 92 and continue with: 924 / 261

Moving on to step 3:
924 divided by 261 is 3 with a remainder of 141.
The next digit of our result is 3. 
Result so far: 3.0
Subtracting 783 from 924 leaves us with 141.
Include the next digit (3) from the dividend after 141, then repeat: 1413 / 261

Step 4:
261 goes into 1413 5 times with a remainder of 108.
Put 5 as the next digit of the answer. 
Result so far: 35.0
Subtract 1305 from 1413 to get 108.
Include the next digit (7) from the dividend after 108, then repeat: 1087 / 261

Advancing to step 5:
When dividing 1087 by 261, we get 4 with a remainder of 43.
Record the quotient 4 as the next digit in the result. 
Result so far: 354.0
Deduct 1044 from 1087 and we're left with 43.
Include the next digit (0) from the dividend after 43, then repeat: 430 / 261

Going ahead to step 6:
When dividing 430 by 261, we get 1 with a remainder of 169.
Record the quotient 1 as the next digit in the result. 
Result so far: 3541.0
Subtract 261 from 430 to get 169.
Bring next digit (8) of the dividend behind the 169 and repeat the process: 1698 / 261

Step 7:
1698 divided by 261 is 6 with a remainder of 132.
Record the quotient 6 as the next digit in the result. 
Result so far: 35416.0
Subtract 1566 from 1698 to get 132.
Bring next digit (9) of the dividend behind the 132 and repeat the process: 1329 / 261

Going ahead to step 8:
The number 261 fits into 1329 5 times, leaving a remainder of 24.
Put 5 as the next digit of the answer. 
Result so far: 354165.0
Subtract 1305 from 1329 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 9:
261 can be fit into 240 0 times, resulting in a remainder of 240.
The number 0 becomes the next digit in our result. 
Result so far: 354165.0
The remainder is 240 after subtracting 0 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

Moving on to step 10:
261 goes into 2400 9 times with a remainder of 51.
The number 9 becomes the next digit in our result. 
Result so far: 354165.09
The remainder is 51 after subtracting 2349 from 2400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Advancing to step 11:
The number 261 fits into 510 1 times, leaving a remainder of 249.
The number 1 becomes the next digit in our result. 
Result so far: 354165.091
Subtracting 261 from 510 leaves us with 249.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2490, and continue the process.

Advancing to step 12:
The number 261 fits into 2490 9 times, leaving a remainder of 141.
Put 9 as the next digit of the answer. 
Result so far: 354165.0919
If we subtract 2349 from 2490, we get 141.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1410, and continue the process.

Advancing to step 13:
261 can be fit into 1410 5 times, resulting in a remainder of 105.
Write down 5 as next digit of the result. 
Result so far: 354165.09195
If we take 1305 away from 1410, we end up with 105.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1050, and continue the process.

Advancing to step 14:
If we divide 1050 by 261, we get 4 and a remainder of 6.
Write down 4 as next digit of the result. 
Result so far: 354165.091954
Deduct 1044 from 1050 and we're left with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Moving on to step 15:
If we divide 60 by 261, we get 0 and a remainder of 60.
Write down 0 as next digit of the result. 
Result so far: 354165.091954
If we take 0 away from 60, we end up with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Going ahead to step 16:
If we divide 600 by 261, we get 2 and a remainder of 78.
Put 2 as the next digit of the answer. 
Result so far: 354165.09195402
If we subtract 522 from 600, we get 78.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

After the division, we end up with 354165.09195402 and a remainder of 7.8e-08.