320047 ÷ 92 
We want to divide 320047 by 92.

Moving on to step 1:
92 can be fit into 3 0 times, resulting in a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Grab the next digit (2) from the dividend, add it to 3, then carry on: 32 / 92

Advancing to step 2:
The number 92 fits into 32 0 times, leaving a remainder of 32.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 32 after subtracting 0 from 32.
Append the next digit (0) from the dividend to 32 and continue with: 320 / 92

Moving on to step 3:
92 goes into 320 3 times with a remainder of 44.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Subtracting 276 from 320 leaves us with 44.
Bring next digit (0) of the dividend behind the 44 and repeat the process: 440 / 92

On to step 4:
If we divide 440 by 92, we get 4 and a remainder of 72.
Record the quotient 4 as the next digit in the result. 
Result so far: 34.0
Subtract 368 from 440 to get 72.
Take the next digit (4) from the dividend and append it to 72, then repeat: 724 / 92

On to step 5:
92 goes into 724 7 times with a remainder of 80.
The number 7 becomes the next digit in our result. 
Result so far: 347.0
Deduct 644 from 724 and we're left with 80.
Include the next digit (7) from the dividend after 80, then repeat: 807 / 92

Let's proceed to step 6:
92 can be fit into 807 8 times, resulting in a remainder of 71.
Put 8 as the next digit of the answer. 
Result so far: 3478.0
Subtract 736 from 807 to get 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

Moving on to step 7:
If we divide 710 by 92, we get 7 and a remainder of 66.
Use 7 as the next digit of our solution. 
Result so far: 3478.7
Subtract 644 from 710 to get 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

On to step 8:
660 divided by 92 is 7 with a remainder of 16.
Use 7 as the next digit of our solution. 
Result so far: 3478.77
Subtracting 644 from 660 leaves us 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.

Our division results in 3478.77 with a remaining 0.016.