Let's divide 91932 by 4
Let's see how many times 4 fits into 91932.

On to step 1:
If we divide 9 by 4, we get 2 and a remainder of 1.
Write down 2 as next digit of the result. 
Result so far: 2.0
The remainder is 1 after subtracting 8 from 9.
Bring next digit (1) of the dividend behind the 1 and repeat the process: 11 / 4

Step 2:
If we divide 11 by 4, we get 2 and a remainder of 3.
Put 2 as the next digit of the answer. 
Result so far: 22.0
If we take 8 away from 11, we end up with 3.
Append the next digit (9) from the dividend to 3 and continue with: 39 / 4

Moving on to step 3:
The number 4 fits into 39 9 times, leaving a remainder of 3.
Use 9 as the next digit of our solution. 
Result so far: 229.0
The remainder is 3 after subtracting 36 from 39.
Fetch the next digit (3) from the dividend, attach it to 3 and continue: 33 / 4

On to step 4:
33 divided by 4 is 8 with a remainder of 1.
Record the quotient 8 as the next digit in the result. 
Result so far: 2298.0
The remainder is 1 after subtracting 32 from 33.
Include the next digit (2) from the dividend after 1, then repeat: 12 / 4

Going ahead to step 5:
When dividing 12 by 4, we get 3 with a remainder of 0.
The number 3 becomes the next digit in our result. 
Result so far: 22983.0
Subtract 12 from 12 to get 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 6:
0 divided by 4 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 22983.0
Subtract 0 from 0 to get 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 7:
4 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 22983.0
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.

The final result is 22983.0 with a remainder of 0.0.