106792 ÷ 21 
Our goal is to divide 106792 by 21.

Advancing to step 1:
If we divide 1 by 21, we get 0 and a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Take the next digit (0) from the dividend and append it to 1, then repeat: 10 / 21

Step 2:
The number 21 fits into 10 0 times, leaving a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 10 after subtracting 0 from 10.
Append the next digit (6) from the dividend to 10 and continue with: 106 / 21

Step 3:
21 goes into 106 5 times with a remainder of 1.
Use 5 as the next digit of our solution. 
Result so far: 5.0
If we take 105 away from 106, we end up with 1.
Append the next digit (7) from the dividend to 1 and continue with: 17 / 21

Advancing to step 4:
The number 21 fits into 17 0 times, leaving a remainder of 17.
Record the quotient 0 as the next digit in the result. 
Result so far: 50.0
If we subtract 0 from 17, we get 17.
Bring next digit (9) of the dividend behind the 17 and repeat the process: 179 / 21

On to step 5:
When dividing 179 by 21, we get 8 with a remainder of 11.
The number 8 becomes the next digit in our result. 
Result so far: 508.0
The remainder is 11 after subtracting 168 from 179.
Bring next digit (2) of the dividend behind the 11 and repeat the process: 112 / 21

Moving on to step 6:
When dividing 112 by 21, we get 5 with a remainder of 7.
Put 5 as the next digit of the answer. 
Result so far: 5085.0
Deduct 105 from 112 and we're left with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Going ahead to step 7:
21 goes into 70 3 times with a remainder of 7.
Put 3 as the next digit of the answer. 
Result so far: 5085.3
If we take 63 away from 70, we end up with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Going ahead to step 8:
21 can be fit into 70 3 times, resulting in a remainder of 7.
Record the quotient 3 as the next digit in the result. 
Result so far: 5085.33
Deduct 63 from 70 and we're left with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

The final outcome is 5085.33, with a leftover of 0.007.