We're dividing 271451 by 92 
Let's see how many times 92 fits into 271451.

Moving on to step 1:
92 can be fit into 2 0 times, resulting in a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 92

Going ahead to step 2:
27 divided by 92 is 0 with a remainder of 27.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 27 leaves us with 27.
Grab the next digit (1) from the dividend, add it to 27, then carry on: 271 / 92

Going ahead to step 3:
92 goes into 271 2 times with a remainder of 87.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Deduct 184 from 271 and we're left with 87.
Include the next digit (4) from the dividend after 87, then repeat: 874 / 92

Step 4:
When dividing 874 by 92, we get 9 with a remainder of 46.
Use 9 as the next digit of our solution. 
Result so far: 29.0
If we take 828 away from 874, we end up with 46.
Take the next digit (5) from the dividend and append it to 46, then repeat: 465 / 92

Advancing to step 5:
If we divide 465 by 92, we get 5 and a remainder of 5.
Record the quotient 5 as the next digit in the result. 
Result so far: 295.0
Subtracting 460 from 465 leaves us with 5.
Fetch the next digit (1) from the dividend, attach it to 5 and continue: 51 / 92

Let's proceed to step 6:
51 divided by 92 is 0 with a remainder of 51.
Put 0 as the next digit of the answer. 
Result so far: 2950.0
If we take 0 away from 51, we end up 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.

Let's proceed to step 7:
The number 92 fits into 510 5 times, leaving a remainder of 50.
Put 5 as the next digit of the answer. 
Result so far: 2950.5
If we subtract 460 from 510, we get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Moving on to step 8:
When dividing 500 by 92, we get 5 with a remainder of 40.
Write down 5 as next digit of the result. 
Result so far: 2950.55
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 final result is 2950.55 with a remainder of 0.04.