We're dividing 234540 by 92 
Our goal is to divide 234540 by 92.

Advancing to step 1:
If we divide 2 by 92, we get 0 and a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Bring next digit (3) of the dividend behind the 2 and repeat the process: 23 / 92

Advancing to step 2:
If we divide 23 by 92, we get 0 and a remainder of 23.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 23 leaves us with 23.
Grab the next digit (4) from the dividend, add it to 23, then carry on: 234 / 92

Going ahead to step 3:
The number 92 fits into 234 2 times, leaving a remainder of 50.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Deduct 184 from 234 and we're left with 50.
Grab the next digit (5) from the dividend, add it to 50, then carry on: 505 / 92

On to step 4:
92 goes into 505 5 times with a remainder of 45.
Put 5 as the next digit of the answer. 
Result so far: 25.0
Subtracting 460 from 505 leaves us with 45.
Include the next digit (4) from the dividend after 45, then repeat: 454 / 92

Going ahead to step 5:
92 goes into 454 4 times with a remainder of 86.
Put 4 as the next digit of the answer. 
Result so far: 254.0
Subtracting 368 from 454 leaves us with 86.
Bring next digit (0) of the dividend behind the 86 and repeat the process: 860 / 92

Let's proceed to step 6:
The number 92 fits into 860 9 times, leaving a remainder of 32.
Record the quotient 9 as the next digit in the result. 
Result so far: 2549.0
If we take 828 away from 860, we end up with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 7:
320 divided by 92 is 3 with a remainder of 44.
The next digit of our result is 3. 
Result so far: 2549.3
Subtracting 276 from 320 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.

Step 8:
The number 92 fits into 440 4 times, leaving a remainder of 72.
The next digit of our result is 4. 
Result so far: 2549.34
If we subtract 368 from 440, we get 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Going ahead to step 9:
If we divide 720 by 92, we get 7 and a remainder of 76.
Write down 7 as next digit of the result. 
Result so far: 2549.347
The remainder is 76 after subtracting 644 from 720.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

On to step 10:
If we divide 760 by 92, we get 8 and a remainder of 24.
Record the quotient 8 as the next digit in the result. 
Result so far: 2549.3478
Subtract 736 from 760 to 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.

Going ahead to step 11:
When dividing 240 by 92, we get 2 with a remainder of 56.
The next digit of our result is 2. 
Result so far: 2549.34782
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.

Advancing to step 12:
If we divide 560 by 92, we get 6 and a remainder of 8.
The next digit of our result is 6. 
Result so far: 2549.347826
Deduct 552 from 560 and we're left with 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 13:
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: 2549.347826
The remainder is 80 after subtracting 0 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Going ahead to step 14:
92 can be fit into 800 8 times, resulting in a remainder of 64.
Use 8 as the next digit of our solution. 
Result so far: 2549.34782608
Subtract 736 from 800 to get 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

After the division, we end up with 2549.34782608 and a remainder of 6.4e-08.