399699 ÷ 92 
We want to figure out the number of times 399699 can be divided by 92.

On to step 1:
92 can be fit into 3 0 times, resulting in a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Include the next digit (9) from the dividend after 3, then repeat: 39 / 92

Advancing to step 2:
92 can be fit into 39 0 times, resulting in a remainder of 39.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 39, we get 39.
Include the next digit (9) from the dividend after 39, then repeat: 399 / 92

Advancing to step 3:
If we divide 399 by 92, we get 4 and a remainder of 31.
The next digit of our result is 4. 
Result so far: 4.0
Deduct 368 from 399 and we're left with 31.
Fetch the next digit (6) from the dividend, attach it to 31 and continue: 316 / 92

On to step 4:
If we divide 316 by 92, we get 3 and a remainder of 40.
Write down 3 as next digit of the result. 
Result so far: 43.0
Subtract 276 from 316 to get 40.
Append the next digit (9) from the dividend to 40 and continue with: 409 / 92

Step 5:
When dividing 409 by 92, we get 4 with a remainder of 41.
Use 4 as the next digit of our solution. 
Result so far: 434.0
If we subtract 368 from 409, we get 41.
Grab the next digit (9) from the dividend, add it to 41, then carry on: 419 / 92

Moving on to step 6:
The number 92 fits into 419 4 times, leaving a remainder of 51.
Use 4 as the next digit of our solution. 
Result so far: 4344.0
Deduct 368 from 419 and we're left with 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Step 7:
92 can be fit into 510 5 times, resulting in a remainder of 50.
Put 5 as the next digit of the answer. 
Result so far: 4344.5
The remainder is 50 after subtracting 460 from 510.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Advancing to step 8:
When dividing 500 by 92, we get 5 with a remainder of 40.
Put 5 as the next digit of the answer. 
Result so far: 4344.55
Subtract 460 from 500 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

The quotient of the division is 4344.55, and the remainder is 0.04.