92674038 divided by 394 
We're looking to find how many times 394 goes into 92674038.

Moving on to step 1:
When dividing 9 by 394, we get 0 with a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Fetch the next digit (2) from the dividend, attach it to 9 and continue: 92 / 394

Going ahead to step 2:
The number 394 fits into 92 0 times, leaving a remainder of 92.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 92 leaves us with 92.
Include the next digit (6) from the dividend after 92, then repeat: 926 / 394

Advancing to step 3:
926 divided by 394 is 2 with a remainder of 138.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 788 away from 926, we end up with 138.
Take the next digit (7) from the dividend and append it to 138, then repeat: 1387 / 394

On to step 4:
394 can be fit into 1387 3 times, resulting in a remainder of 205.
The number 3 becomes the next digit in our result. 
Result so far: 23.0
If we subtract 1182 from 1387, we get 205.
Bring next digit (4) of the dividend behind the 205 and repeat the process: 2054 / 394

Let's proceed to step 5:
If we divide 2054 by 394, we get 5 and a remainder of 84.
The next digit of our result is 5. 
Result so far: 235.0
The remainder is 84 after subtracting 1970 from 2054.
Take the next digit (0) from the dividend and append it to 84, then repeat: 840 / 394

Moving on to step 6:
If we divide 840 by 394, we get 2 and a remainder of 52.
Write down 2 as next digit of the result. 
Result so far: 2352.0
Subtract 788 from 840 to get 52.
Include the next digit (3) from the dividend after 52, then repeat: 523 / 394

Step 7:
When dividing 523 by 394, we get 1 with a remainder of 129.
The number 1 becomes the next digit in our result. 
Result so far: 23521.0
The remainder is 129 after subtracting 394 from 523.
Grab the next digit (8) from the dividend, add it to 129, then carry on: 1298 / 394

Moving on to step 8:
When dividing 1298 by 394, we get 3 with a remainder of 116.
Write down 3 as next digit of the result. 
Result so far: 235213.0
Deduct 1182 from 1298 and we're left with 116.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1160, and continue the process.

Step 9:
The number 394 fits into 1160 2 times, leaving a remainder of 372.
The next digit of our result is 2. 
Result so far: 235213.2
Subtract 788 from 1160 to get 372.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3720, and continue the process.

Advancing to step 10:
The number 394 fits into 3720 9 times, leaving a remainder of 174.
Write down 9 as next digit of the result. 
Result so far: 235213.29
Subtracting 3546 from 3720 leaves us with 174.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1740, and continue the process.

On to step 11:
If we divide 1740 by 394, we get 4 and a remainder of 164.
Write down 4 as next digit of the result. 
Result so far: 235213.294
Subtracting 1576 from 1740 leaves us with 164.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1640, and continue the process.

Advancing to step 12:
If we divide 1640 by 394, we get 4 and a remainder of 64.
The next digit of our result is 4. 
Result so far: 235213.2944
Deduct 1576 from 1640 and we're left with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

The quotient of the division is 235213.2944, and the remainder is 0.00064.