Find closest multiple of $92$ to $456$. We see that $4 \times 92 = 368$ is the nearest. Now subtract $368$ from $456$ to get reminder $88$. Add $4$ to quotient.
Find closest multiple of $92$ to $887$. We see that $9 \times 92 = 828$ is the nearest. Now subtract $828$ from $887$ to get reminder $59$. Add $9$ to quotient.
Since $59$ is less than $92$, stop the division. The reminder is $59$. The topmost line $0049$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $49$.
