We're dividing 92443940 by 748 
We want to figure out the number of times 92443940 can be divided by 748.

Moving on to step 1:
9 divided by 748 is 0 with a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Bring next digit (2) of the dividend behind the 9 and repeat the process: 92 / 748

On to step 2:
748 can be fit into 92 0 times, resulting in a remainder of 92.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 92 leaves us with 92.
Append the next digit (4) from the dividend to 92 and continue with: 924 / 748

Step 3:
The number 748 fits into 924 1 times, leaving a remainder of 176.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 748 from 924 to get 176.
Take the next digit (4) from the dividend and append it to 176, then repeat: 1764 / 748

Let's proceed to step 4:
When dividing 1764 by 748, we get 2 with a remainder of 268.
The next digit of our result is 2. 
Result so far: 12.0
If we subtract 1496 from 1764, we get 268.
Take the next digit (3) from the dividend and append it to 268, then repeat: 2683 / 748

Step 5:
748 goes into 2683 3 times with a remainder of 439.
The number 3 becomes the next digit in our result. 
Result so far: 123.0
Deduct 2244 from 2683 and we're left with 439.
Fetch the next digit (9) from the dividend, attach it to 439 and continue: 4399 / 748

Let's proceed to step 6:
The number 748 fits into 4399 5 times, leaving a remainder of 659.
Use 5 as the next digit of our solution. 
Result so far: 1235.0
Subtract 3740 from 4399 to get 659.
Bring next digit (4) of the dividend behind the 659 and repeat the process: 6594 / 748

Step 7:
748 can be fit into 6594 8 times, resulting in a remainder of 610.
Record the quotient 8 as the next digit in the result. 
Result so far: 12358.0
The remainder is 610 after subtracting 5984 from 6594.
Take the next digit (0) from the dividend and append it to 610, then repeat: 6100 / 748

On to step 8:
6100 divided by 748 is 8 with a remainder of 116.
The next digit of our result is 8. 
Result so far: 123588.0
Subtract 5984 from 6100 to get 116.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1160, and continue the process.

On to step 9:
748 goes into 1160 1 times with a remainder of 412.
The next digit of our result is 1. 
Result so far: 123588.1
If we take 748 away from 1160, we end up with 412.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4120, and continue the process.

Advancing to step 10:
4120 divided by 748 is 5 with a remainder of 380.
The next digit of our result is 5. 
Result so far: 123588.15
If we take 3740 away from 4120, we end up with 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

Going ahead to step 11:
3800 divided by 748 is 5 with a remainder of 60.
Record the quotient 5 as the next digit in the result. 
Result so far: 123588.155
Deduct 3740 from 3800 and we're left with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Our division results in 123588.155 with a remaining 0.006.