We look at the division of 91400926 by 621 
We want to figure out the number of times 91400926 can be divided by 621.

Advancing to step 1:
621 can be fit into 9 0 times, resulting in a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Grab the next digit (1) from the dividend, add it to 9, then carry on: 91 / 621

Going ahead to step 2:
If we divide 91 by 621, we get 0 and a remainder of 91.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 91 to get 91.
Include the next digit (4) from the dividend after 91, then repeat: 914 / 621

Step 3:
621 can be fit into 914 1 times, resulting in a remainder of 293.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we subtract 621 from 914, we get 293.
Grab the next digit (0) from the dividend, add it to 293, then carry on: 2930 / 621

Going ahead to step 4:
621 goes into 2930 4 times with a remainder of 446.
Use 4 as the next digit of our solution. 
Result so far: 14.0
Deduct 2484 from 2930 and we're left with 446.
Append the next digit (0) from the dividend to 446 and continue with: 4460 / 621

Moving on to step 5:
The number 621 fits into 4460 7 times, leaving a remainder of 113.
Write down 7 as next digit of the result. 
Result so far: 147.0
Subtract 4347 from 4460 to get 113.
Take the next digit (9) from the dividend and append it to 113, then repeat: 1139 / 621

Step 6:
If we divide 1139 by 621, we get 1 and a remainder of 518.
The next digit of our result is 1. 
Result so far: 1471.0
Subtracting 621 from 1139 leaves us with 518.
Take the next digit (2) from the dividend and append it to 518, then repeat: 5182 / 621

Moving on to step 7:
621 goes into 5182 8 times with a remainder of 214.
Write down 8 as next digit of the result. 
Result so far: 14718.0
Deduct 4968 from 5182 and we're left with 214.
Bring next digit (6) of the dividend behind the 214 and repeat the process: 2146 / 621

Step 8:
621 goes into 2146 3 times with a remainder of 283.
Record the quotient 3 as the next digit in the result. 
Result so far: 147183.0
If we subtract 1863 from 2146, we get 283.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2830, and continue the process.

Going ahead to step 9:
621 can be fit into 2830 4 times, resulting in a remainder of 346.
The number 4 becomes the next digit in our result. 
Result so far: 147183.4
Subtract 2484 from 2830 to get 346.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3460, and continue the process.

Let's proceed to step 10:
621 goes into 3460 5 times with a remainder of 355.
Put 5 as the next digit of the answer. 
Result so far: 147183.45
The remainder is 355 after subtracting 3105 from 3460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3550, and continue the process.

Let's proceed to step 11:
621 can be fit into 3550 5 times, resulting in a remainder of 445.
Record the quotient 5 as the next digit in the result. 
Result so far: 147183.455
If we take 3105 away from 3550, we end up with 445.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4450, and continue the process.

The final outcome is 147183.455, with a leftover of 0.0445.