392767 ÷ 98 
We want to figure out the number of times 392767 can be divided by 98.

On to step 1:
When dividing 3 by 98, we get 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Grab the next digit (9) from the dividend, add it to 3, then carry on: 39 / 98

Step 2:
98 goes into 39 0 times with a remainder of 39.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 39 after subtracting 0 from 39.
Grab the next digit (2) from the dividend, add it to 39, then carry on: 392 / 98

On to step 3:
98 goes into 392 4 times with a remainder of 0.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
If we take 392 away from 392, we end up with 0.
Take the next digit (7) from the dividend and append it to 0, then repeat: 7 / 98

Advancing to step 4:
The number 98 fits into 7 0 times, leaving a remainder of 7.
The next digit of our result is 0. 
Result so far: 40.0
Deduct 0 from 7 and we're left with 7.
Take the next digit (6) from the dividend and append it to 7, then repeat: 76 / 98

Moving on to step 5:
When dividing 76 by 98, we get 0 with a remainder of 76.
The next digit of our result is 0. 
Result so far: 400.0
If we subtract 0 from 76, we get 76.
Fetch the next digit (7) from the dividend, attach it to 76 and continue: 767 / 98

Moving on to step 6:
98 can be fit into 767 7 times, resulting in a remainder of 81.
Record the quotient 7 as the next digit in the result. 
Result so far: 4007.0
Deduct 686 from 767 and we're left with 81.
Since there are no more digits in the dividend, we add a zero to the remainder making it 810, and continue the process.

Let's proceed to step 7:
98 goes into 810 8 times with a remainder of 26.
Use 8 as the next digit of our solution. 
Result so far: 4007.8
If we subtract 784 from 810, we get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Going ahead to step 8:
The number 98 fits into 260 2 times, leaving a remainder of 64.
Put 2 as the next digit of the answer. 
Result so far: 4007.82
If we take 196 away from 260, we end up with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Let's proceed to step 9:
98 goes into 640 6 times with a remainder of 52.
Write down 6 as next digit of the result. 
Result so far: 4007.826
Subtract 588 from 640 to get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

On to step 10:
98 goes into 520 5 times with a remainder of 30.
Use 5 as the next digit of our solution. 
Result so far: 4007.8265
If we subtract 490 from 520, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 11:
300 divided by 98 is 3 with a remainder of 6.
Use 3 as the next digit of our solution. 
Result so far: 4007.82653
Deduct 294 from 300 and we're left with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Moving on to step 12:
60 divided by 98 is 0 with a remainder of 60.
Use 0 as the next digit of our solution. 
Result so far: 4007.82653
Deduct 0 from 60 and we're left with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Let's proceed to step 13:
98 goes into 600 6 times with a remainder of 12.
Write down 6 as next digit of the result. 
Result so far: 4007.8265306
Subtract 588 from 600 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 14:
98 goes into 120 1 times with a remainder of 22.
Write down 1 as next digit of the result. 
Result so far: 4007.82653061
If we take 98 away from 120, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

The final result is 4007.82653061 with a remainder of 2.2e-08.