We look at the division of 926247 by 98 
We're looking to find how many times 98 goes into 926247.

On to step 1:
When dividing 9 by 98, we get 0 with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Bring next digit (2) of the dividend behind the 9 and repeat the process: 92 / 98

Moving on to step 2:
92 divided by 98 is 0 with a remainder of 92.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 92, we get 92.
Append the next digit (6) from the dividend to 92 and continue with: 926 / 98

Step 3:
When dividing 926 by 98, we get 9 with a remainder of 44.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
Subtracting 882 from 926 leaves us with 44.
Include the next digit (2) from the dividend after 44, then repeat: 442 / 98

Step 4:
The number 98 fits into 442 4 times, leaving a remainder of 50.
Put 4 as the next digit of the answer. 
Result so far: 94.0
Subtract 392 from 442 to get 50.
Append the next digit (4) from the dividend to 50 and continue with: 504 / 98

Step 5:
98 can be fit into 504 5 times, resulting in a remainder of 14.
Write down 5 as next digit of the result. 
Result so far: 945.0
Subtract 490 from 504 to get 14.
Fetch the next digit (7) from the dividend, attach it to 14 and continue: 147 / 98

Let's proceed to step 6:
147 divided by 98 is 1 with a remainder of 49.
The next digit of our result is 1. 
Result so far: 9451.0
Subtracting 98 from 147 leaves us with 49.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

Advancing to step 7:
When dividing 490 by 98, we get 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 9451.5
Deduct 490 from 490 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.

Going ahead to step 8:
0 divided by 98 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 9451.5
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.

Step 9:
The number 98 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 9451.5
Subtracting 0 from 0 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.

The quotient of the division is 9451.5, and the remainder is 0.0.