92680327 ÷ 851 
We want to figure out the number of times 92680327 can be divided by 851.

Let's proceed to step 1:
9 divided by 851 is 0 with a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Append the next digit (2) from the dividend to 9 and continue with: 92 / 851

Going ahead to step 2:
851 can be fit into 92 0 times, resulting in a remainder of 92.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 92 to get 92.
Fetch the next digit (6) from the dividend, attach it to 92 and continue: 926 / 851

Advancing to step 3:
If we divide 926 by 851, we get 1 and a remainder of 75.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtracting 851 from 926 leaves us with 75.
Grab the next digit (8) from the dividend, add it to 75, then carry on: 758 / 851

Moving on to step 4:
When dividing 758 by 851, we get 0 with a remainder of 758.
Use 0 as the next digit of our solution. 
Result so far: 10.0
Subtracting 0 from 758 leaves us with 758.
Grab the next digit (0) from the dividend, add it to 758, then carry on: 7580 / 851

Going ahead to step 5:
851 goes into 7580 8 times with a remainder of 772.
The number 8 becomes the next digit in our result. 
Result so far: 108.0
If we take 6808 away from 7580, we end up with 772.
Bring next digit (3) of the dividend behind the 772 and repeat the process: 7723 / 851

On to step 6:
7723 divided by 851 is 9 with a remainder of 64.
Use 9 as the next digit of our solution. 
Result so far: 1089.0
If we take 7659 away from 7723, we end up with 64.
Take the next digit (2) from the dividend and append it to 64, then repeat: 642 / 851

On to step 7:
If we divide 642 by 851, we get 0 and a remainder of 642.
Record the quotient 0 as the next digit in the result. 
Result so far: 10890.0
Subtracting 0 from 642 leaves us with 642.
Append the next digit (7) from the dividend to 642 and continue with: 6427 / 851

Going ahead to step 8:
If we divide 6427 by 851, we get 7 and a remainder of 470.
Use 7 as the next digit of our solution. 
Result so far: 108907.0
Subtract 5957 from 6427 to get 470.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4700, and continue the process.

Going ahead to step 9:
If we divide 4700 by 851, we get 5 and a remainder of 445.
Write down 5 as next digit of the result. 
Result so far: 108907.5
If we subtract 4255 from 4700, we get 445.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4450, and continue the process.

Let's proceed to step 10:
The number 851 fits into 4450 5 times, leaving a remainder of 195.
The next digit of our result is 5. 
Result so far: 108907.55
Deduct 4255 from 4450 and we're left with 195.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1950, and continue the process.

In conclusion, the division gives 108907.55 with a balance of 0.195.