273967 ÷ 92 
Our goal is to divide 273967 by 92.

Let's proceed to step 1:
92 goes into 2 0 times with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 92

Let's proceed 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
If we subtract 0 from 27, we get 27.
Bring next digit (3) of the dividend behind the 27 and repeat the process: 273 / 92

Moving on to step 3:
If we divide 273 by 92, we get 2 and a remainder of 89.
The next digit of our result is 2. 
Result so far: 2.0
Subtract 184 from 273 to get 89.
Grab the next digit (9) from the dividend, add it to 89, then carry on: 899 / 92

Going ahead to step 4:
899 divided by 92 is 9 with a remainder of 71.
Record the quotient 9 as the next digit in the result. 
Result so far: 29.0
The remainder is 71 after subtracting 828 from 899.
Fetch the next digit (6) from the dividend, attach it to 71 and continue: 716 / 92

Step 5:
716 divided by 92 is 7 with a remainder of 72.
Write down 7 as next digit of the result. 
Result so far: 297.0
Subtract 644 from 716 to get 72.
Fetch the next digit (7) from the dividend, attach it to 72 and continue: 727 / 92

Step 6:
If we divide 727 by 92, we get 7 and a remainder of 83.
The number 7 becomes the next digit in our result. 
Result so far: 2977.0
If we take 644 away from 727, we end up with 83.
Since there are no more digits in the dividend, we add a zero to the remainder making it 830, and continue the process.

On to step 7:
830 divided by 92 is 9 with a remainder of 2.
Record the quotient 9 as the next digit in the result. 
Result so far: 2977.9
If we take 828 away from 830, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Moving on to step 8:
If we divide 20 by 92, we get 0 and a remainder of 20.
The next digit of our result is 0. 
Result so far: 2977.9
Subtracting 0 from 20 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 9:
200 divided by 92 is 2 with a remainder of 16.
Write down 2 as next digit of the result. 
Result so far: 2977.902
Deduct 184 from 200 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 10:
160 divided by 92 is 1 with a remainder of 68.
The next digit of our result is 1. 
Result so far: 2977.9021
If we subtract 92 from 160, we get 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Advancing to step 11:
The number 92 fits into 680 7 times, leaving a remainder of 36.
Write down 7 as next digit of the result. 
Result so far: 2977.90217
Subtract 644 from 680 to get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Going ahead to step 12:
360 divided by 92 is 3 with a remainder of 84.
The next digit of our result is 3. 
Result so far: 2977.902173
Subtracting 276 from 360 leaves us with 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Step 13:
840 divided by 92 is 9 with a remainder of 12.
Use 9 as the next digit of our solution. 
Result so far: 2977.9021739
Deduct 828 from 840 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 14:
When dividing 120 by 92, we get 1 with a remainder of 28.
Put 1 as the next digit of the answer. 
Result so far: 2977.90217391
Deduct 92 from 120 and we're left with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

The final result is 2977.90217391 with a remainder of 2.8e-08.