We look at the division of 421473 by 92 
We're looking to find how many times 92 goes into 421473.

On to step 1:
The number 92 fits into 4 0 times, leaving a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Take the next digit (2) from the dividend and append it to 4, then repeat: 42 / 92

Step 2:
42 divided by 92 is 0 with a remainder of 42.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 42 after subtracting 0 from 42.
Append the next digit (1) from the dividend to 42 and continue with: 421 / 92

Let's proceed to step 3:
The number 92 fits into 421 4 times, leaving a remainder of 53.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
If we subtract 368 from 421, we get 53.
Append the next digit (4) from the dividend to 53 and continue with: 534 / 92

Advancing to step 4:
The number 92 fits into 534 5 times, leaving a remainder of 74.
Put 5 as the next digit of the answer. 
Result so far: 45.0
Subtract 460 from 534 to get 74.
Include the next digit (7) from the dividend after 74, then repeat: 747 / 92

Going ahead to step 5:
92 goes into 747 8 times with a remainder of 11.
The number 8 becomes the next digit in our result. 
Result so far: 458.0
Subtracting 736 from 747 leaves us with 11.
Include the next digit (3) from the dividend after 11, then repeat: 113 / 92

Advancing to step 6:
When dividing 113 by 92, we get 1 with a remainder of 21.
The next digit of our result is 1. 
Result so far: 4581.0
The remainder is 21 after subtracting 92 from 113.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Let's proceed to step 7:
If we divide 210 by 92, we get 2 and a remainder of 26.
The number 2 becomes the next digit in our result. 
Result so far: 4581.2
If we take 184 away from 210, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Let's proceed to step 8:
When dividing 260 by 92, we get 2 with a remainder of 76.
Record the quotient 2 as the next digit in the result. 
Result so far: 4581.22
The remainder is 76 after subtracting 184 from 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

In conclusion, the division gives 4581.22 with a balance of 0.076.