We're dividing 272981 by 92 
Let's see how many times 92 fits into 272981.

Advancing to step 1:
When dividing 2 by 92, we get 0 with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Grab the next digit (7) from the dividend, add it to 2, then carry on: 27 / 92

Let's proceed to step 2:
92 goes into 27 0 times with a remainder of 27.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 27, we get 27.
Bring next digit (2) of the dividend behind the 27 and repeat the process: 272 / 92

Moving on to step 3:
When dividing 272 by 92, we get 2 with a remainder of 88.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtracting 184 from 272 leaves us with 88.
Append the next digit (9) from the dividend to 88 and continue with: 889 / 92

Advancing to step 4:
The number 92 fits into 889 9 times, leaving a remainder of 61.
Write down 9 as next digit of the result. 
Result so far: 29.0
If we take 828 away from 889, we end up with 61.
Fetch the next digit (8) from the dividend, attach it to 61 and continue: 618 / 92

Advancing to step 5:
The number 92 fits into 618 6 times, leaving a remainder of 66.
Put 6 as the next digit of the answer. 
Result so far: 296.0
If we take 552 away from 618, we end up with 66.
Take the next digit (1) from the dividend and append it to 66, then repeat: 661 / 92

On to step 6:
92 goes into 661 7 times with a remainder of 17.
Record the quotient 7 as the next digit in the result. 
Result so far: 2967.0
If we subtract 644 from 661, we get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Moving on to step 7:
The number 92 fits into 170 1 times, leaving a remainder of 78.
Record the quotient 1 as the next digit in the result. 
Result so far: 2967.1
Deduct 92 from 170 and we're left with 78.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

Let's proceed to step 8:
If we divide 780 by 92, we get 8 and a remainder of 44.
Record the quotient 8 as the next digit in the result. 
Result so far: 2967.18
Subtracting 736 from 780 leaves us with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Let's proceed to step 9:
When dividing 440 by 92, we get 4 with a remainder of 72.
Use 4 as the next digit of our solution. 
Result so far: 2967.184
If we take 368 away from 440, we end up with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

On to step 10:
720 divided by 92 is 7 with a remainder of 76.
Use 7 as the next digit of our solution. 
Result so far: 2967.1847
If we subtract 644 from 720, we get 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Advancing to step 11:
When dividing 760 by 92, we get 8 with a remainder of 24.
The number 8 becomes the next digit in our result. 
Result so far: 2967.18478
If we subtract 736 from 760, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 12:
When dividing 240 by 92, we get 2 with a remainder of 56.
The number 2 becomes the next digit in our result. 
Result so far: 2967.184782
The remainder is 56 after subtracting 184 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Going ahead to step 13:
92 can be fit into 560 6 times, resulting in a remainder of 8.
The next digit of our result is 6. 
Result so far: 2967.1847826
Subtract 552 from 560 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 14:
The number 92 fits into 80 0 times, leaving a remainder of 80.
Put 0 as the next digit of the answer. 
Result so far: 2967.1847826
If we subtract 0 from 80, we get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

After the division, we end up with 2967.1847826 and a remainder of 8e-08.