We look at the division of 928461 by 4 
We want to figure out the number of times 928461 can be divided by 4.

On to step 1:
4 can be fit into 9 2 times, resulting in a remainder of 1.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we subtract 8 from 9, we get 1.
Include the next digit (2) from the dividend after 1, then repeat: 12 / 4

On to step 2:
When dividing 12 by 4, we get 3 with a remainder of 0.
Record the quotient 3 as the next digit in the result. 
Result so far: 23.0
The remainder is 0 after subtracting 12 from 12.
Bring next digit (8) of the dividend behind the 0 and repeat the process: 8 / 4

Going ahead to step 3:
If we divide 8 by 4, we get 2 and a remainder of 0.
The number 2 becomes the next digit in our result. 
Result so far: 232.0
Subtract 8 from 8 to get 0.
Grab the next digit (4) from the dividend, add it to 0, then carry on: 4 / 4

On to step 4:
The number 4 fits into 4 1 times, leaving a remainder of 0.
The next digit of our result is 1. 
Result so far: 2321.0
Subtract 4 from 4 to get 0.
Take the next digit (6) from the dividend and append it to 0, then repeat: 6 / 4

Going ahead to step 5:
The number 4 fits into 6 1 times, leaving a remainder of 2.
Write down 1 as next digit of the result. 
Result so far: 23211.0
The remainder is 2 after subtracting 4 from 6.
Take the next digit (1) from the dividend and append it to 2, then repeat: 21 / 4

Step 6:
The number 4 fits into 21 5 times, leaving a remainder of 1.
Use 5 as the next digit of our solution. 
Result so far: 232115.0
Deduct 20 from 21 and we're left with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

On to step 7:
The number 4 fits into 10 2 times, leaving a remainder of 2.
Put 2 as the next digit of the answer. 
Result so far: 232115.2
If we subtract 8 from 10, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

On to step 8:
4 can be fit into 20 5 times, resulting in a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 232115.25
Subtracting 20 from 20 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 9:
If we divide 0 by 4, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 232115.25
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 10:
The number 4 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 232115.25
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 232115.25 with a balance of 0.0.