We look at the division of 87621690 by 932 
We want to divide 87621690 by 932.

Going ahead to step 1:
8 divided by 932 is 0 with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Include the next digit (7) from the dividend after 8, then repeat: 87 / 932

Going ahead to step 2:
If we divide 87 by 932, we get 0 and a remainder of 87.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 87 leaves us with 87.
Include the next digit (6) from the dividend after 87, then repeat: 876 / 932

On to step 3:
If we divide 876 by 932, we get 0 and a remainder of 876.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 876 after subtracting 0 from 876.
Include the next digit (2) from the dividend after 876, then repeat: 8762 / 932

Moving on to step 4:
The number 932 fits into 8762 9 times, leaving a remainder of 374.
The next digit of our result is 9. 
Result so far: 9.0
The remainder is 374 after subtracting 8388 from 8762.
Fetch the next digit (1) from the dividend, attach it to 374 and continue: 3741 / 932

Advancing to step 5:
When dividing 3741 by 932, we get 4 with a remainder of 13.
Write down 4 as next digit of the result. 
Result so far: 94.0
The remainder is 13 after subtracting 3728 from 3741.
Include the next digit (6) from the dividend after 13, then repeat: 136 / 932

Moving on to step 6:
136 divided by 932 is 0 with a remainder of 136.
Record the quotient 0 as the next digit in the result. 
Result so far: 940.0
If we subtract 0 from 136, we get 136.
Append the next digit (9) from the dividend to 136 and continue with: 1369 / 932

Step 7:
If we divide 1369 by 932, we get 1 and a remainder of 437.
Put 1 as the next digit of the answer. 
Result so far: 9401.0
Subtracting 932 from 1369 leaves us with 437.
Take the next digit (0) from the dividend and append it to 437, then repeat: 4370 / 932

On to step 8:
4370 divided by 932 is 4 with a remainder of 642.
The next digit of our result is 4. 
Result so far: 94014.0
If we subtract 3728 from 4370, we get 642.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6420, and continue the process.

Advancing to step 9:
932 goes into 6420 6 times with a remainder of 828.
The next digit of our result is 6. 
Result so far: 94014.6
Subtracting 5592 from 6420 leaves us with 828.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8280, and continue the process.

Step 10:
932 goes into 8280 8 times with a remainder of 824.
Write down 8 as next digit of the result. 
Result so far: 94014.68
If we take 7456 away from 8280, we end up with 824.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8240, and continue the process.

On to step 11:
8240 divided by 932 is 8 with a remainder of 784.
Use 8 as the next digit of our solution. 
Result so far: 94014.688
Subtracting 7456 from 8240 leaves us with 784.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7840, and continue the process.

In conclusion, the division gives 94014.688 with a balance of 0.0784.