We look at the division of 92306231 by 261 
We want to figure out the number of times 92306231 can be divided by 261.

On to step 1:
261 can be fit into 9 0 times, resulting in a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Bring next digit (2) of the dividend behind the 9 and repeat the process: 92 / 261

Step 2:
If we divide 92 by 261, we get 0 and a remainder of 92.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 92 and we're left with 92.
Include the next digit (3) from the dividend after 92, then repeat: 923 / 261

On to step 3:
The number 261 fits into 923 3 times, leaving a remainder of 140.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Subtracting 783 from 923 leaves us with 140.
Take the next digit (0) from the dividend and append it to 140, then repeat: 1400 / 261

Moving on to step 4:
261 goes into 1400 5 times with a remainder of 95.
Write down 5 as next digit of the result. 
Result so far: 35.0
If we subtract 1305 from 1400, we get 95.
Fetch the next digit (6) from the dividend, attach it to 95 and continue: 956 / 261

Moving on to step 5:
956 divided by 261 is 3 with a remainder of 173.
The next digit of our result is 3. 
Result so far: 353.0
The remainder is 173 after subtracting 783 from 956.
Bring next digit (2) of the dividend behind the 173 and repeat the process: 1732 / 261

Step 6:
When dividing 1732 by 261, we get 6 with a remainder of 166.
Write down 6 as next digit of the result. 
Result so far: 3536.0
If we subtract 1566 from 1732, we get 166.
Fetch the next digit (3) from the dividend, attach it to 166 and continue: 1663 / 261

On to step 7:
When dividing 1663 by 261, we get 6 with a remainder of 97.
Record the quotient 6 as the next digit in the result. 
Result so far: 35366.0
Subtracting 1566 from 1663 leaves us with 97.
Include the next digit (1) from the dividend after 97, then repeat: 971 / 261

Let's proceed to step 8:
The number 261 fits into 971 3 times, leaving a remainder of 188.
Write down 3 as next digit of the result. 
Result so far: 353663.0
Subtract 783 from 971 to get 188.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1880, and continue the process.

Going ahead to step 9:
1880 divided by 261 is 7 with a remainder of 53.
The next digit of our result is 7. 
Result so far: 353663.7
If we take 1827 away from 1880, we end up with 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Moving on to step 10:
261 goes into 530 2 times with a remainder of 8.
The number 2 becomes the next digit in our result. 
Result so far: 353663.72
Subtract 522 from 530 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 11:
261 can be fit into 80 0 times, resulting in a remainder of 80.
Write down 0 as next digit of the result. 
Result so far: 353663.72
Subtracting 0 from 80 leaves us with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Advancing to step 12:
261 can be fit into 800 3 times, resulting in a remainder of 17.
The next digit of our result is 3. 
Result so far: 353663.7203
If we take 783 away from 800, we end up with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Let's proceed to step 13:
261 goes into 170 0 times with a remainder of 170.
The number 0 becomes the next digit in our result. 
Result so far: 353663.7203
If we take 0 away from 170, we end up with 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1700, and continue the process.

Advancing to step 14:
If we divide 1700 by 261, we get 6 and a remainder of 134.
Record the quotient 6 as the next digit in the result. 
Result so far: 353663.720306
If we subtract 1566 from 1700, we get 134.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1340, and continue the process.

Moving on to step 15:
261 can be fit into 1340 5 times, resulting in a remainder of 35.
Write down 5 as next digit of the result. 
Result so far: 353663.7203065
Subtract 1305 from 1340 to get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Advancing to step 16:
The number 261 fits into 350 1 times, leaving a remainder of 89.
Put 1 as the next digit of the answer. 
Result so far: 353663.72030651
The remainder is 89 after subtracting 261 from 350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 890, and continue the process.

After the division, we end up with 353663.72030651 and a remainder of 8.9e-08.