We look at the division of 36926542 by 427 
We want to figure out the number of times 36926542 can be divided by 427.

On to step 1:
When dividing 3 by 427, we get 0 with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Append the next digit (6) from the dividend to 3 and continue with: 36 / 427

On to step 2:
427 goes into 36 0 times with a remainder of 36.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 36, we get 36.
Grab the next digit (9) from the dividend, add it to 36, then carry on: 369 / 427

Step 3:
If we divide 369 by 427, we get 0 and a remainder of 369.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 369 and we're left with 369.
Grab the next digit (2) from the dividend, add it to 369, then carry on: 3692 / 427

Moving on to step 4:
427 goes into 3692 8 times with a remainder of 276.
Write down 8 as next digit of the result. 
Result so far: 8.0
If we take 3416 away from 3692, we end up with 276.
Take the next digit (6) from the dividend and append it to 276, then repeat: 2766 / 427

Let's proceed to step 5:
The number 427 fits into 2766 6 times, leaving a remainder of 204.
Put 6 as the next digit of the answer. 
Result so far: 86.0
Subtract 2562 from 2766 to get 204.
Grab the next digit (5) from the dividend, add it to 204, then carry on: 2045 / 427

Going ahead to step 6:
2045 divided by 427 is 4 with a remainder of 337.
The number 4 becomes the next digit in our result. 
Result so far: 864.0
If we subtract 1708 from 2045, we get 337.
Bring next digit (4) of the dividend behind the 337 and repeat the process: 3374 / 427

On to step 7:
When dividing 3374 by 427, we get 7 with a remainder of 385.
The next digit of our result is 7. 
Result so far: 8647.0
Deduct 2989 from 3374 and we're left with 385.
Append the next digit (2) from the dividend to 385 and continue with: 3852 / 427

Going ahead to step 8:
If we divide 3852 by 427, we get 9 and a remainder of 9.
The next digit of our result is 9. 
Result so far: 86479.0
If we take 3843 away from 3852, we end up with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Moving on to step 9:
90 divided by 427 is 0 with a remainder of 90.
The next digit of our result is 0. 
Result so far: 86479.0
If we subtract 0 from 90, we get 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Advancing to step 10:
When dividing 900 by 427, we get 2 with a remainder of 46.
The number 2 becomes the next digit in our result. 
Result so far: 86479.02
If we take 854 away from 900, we end up with 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

On to step 11:
427 goes into 460 1 times with a remainder of 33.
The number 1 becomes the next digit in our result. 
Result so far: 86479.021
If we subtract 427 from 460, we get 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Advancing to step 12:
When dividing 330 by 427, we get 0 with a remainder of 330.
Use 0 as the next digit of our solution. 
Result so far: 86479.021
If we take 0 away from 330, we end up with 330.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3300, and continue the process.

Step 13:
427 goes into 3300 7 times with a remainder of 311.
The next digit of our result is 7. 
Result so far: 86479.02107
If we take 2989 away from 3300, we end up with 311.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3110, and continue the process.

Step 14:
When dividing 3110 by 427, we get 7 with a remainder of 121.
Write down 7 as next digit of the result. 
Result so far: 86479.021077
If we take 2989 away from 3110, we end up with 121.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1210, and continue the process.

The quotient of the division is 86479.021077, and the remainder is 1.21e-05.