Let's divide 94727196 by 867
We're looking to find how many times 867 goes into 94727196.

Going ahead to step 1:
867 goes into 9 0 times with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Append the next digit (4) from the dividend to 9 and continue with: 94 / 867

Moving on to step 2:
94 divided by 867 is 0 with a remainder of 94.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 94 after subtracting 0 from 94.
Grab the next digit (7) from the dividend, add it to 94, then carry on: 947 / 867

On to step 3:
867 goes into 947 1 times with a remainder of 80.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtracting 867 from 947 leaves us with 80.
Append the next digit (2) from the dividend to 80 and continue with: 802 / 867

On to step 4:
If we divide 802 by 867, we get 0 and a remainder of 802.
Use 0 as the next digit of our solution. 
Result so far: 10.0
The remainder is 802 after subtracting 0 from 802.
Grab the next digit (7) from the dividend, add it to 802, then carry on: 8027 / 867

Going ahead to step 5:
The number 867 fits into 8027 9 times, leaving a remainder of 224.
Use 9 as the next digit of our solution. 
Result so far: 109.0
Subtracting 7803 from 8027 leaves us with 224.
Fetch the next digit (1) from the dividend, attach it to 224 and continue: 2241 / 867

On to step 6:
If we divide 2241 by 867, we get 2 and a remainder of 507.
Write down 2 as next digit of the result. 
Result so far: 1092.0
If we take 1734 away from 2241, we end up with 507.
Include the next digit (9) from the dividend after 507, then repeat: 5079 / 867

Going ahead to step 7:
The number 867 fits into 5079 5 times, leaving a remainder of 744.
The next digit of our result is 5. 
Result so far: 10925.0
The remainder is 744 after subtracting 4335 from 5079.
Fetch the next digit (6) from the dividend, attach it to 744 and continue: 7446 / 867

Moving on to step 8:
7446 divided by 867 is 8 with a remainder of 510.
The next digit of our result is 8. 
Result so far: 109258.0
Subtracting 6936 from 7446 leaves us with 510.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5100, and continue the process.

Let's proceed to step 9:
The number 867 fits into 5100 5 times, leaving a remainder of 765.
The number 5 becomes the next digit in our result. 
Result so far: 109258.5
Deduct 4335 from 5100 and we're left with 765.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7650, and continue the process.

Let's proceed to step 10:
867 goes into 7650 8 times with a remainder of 714.
Use 8 as the next digit of our solution. 
Result so far: 109258.58
Subtracting 6936 from 7650 leaves us with 714.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7140, and continue the process.

Going ahead to step 11:
If we divide 7140 by 867, we get 8 and a remainder of 204.
Write down 8 as next digit of the result. 
Result so far: 109258.588
Subtracting 6936 from 7140 leaves us with 204.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2040, and continue the process.

The final result is 109258.588 with a remainder of 0.0204.