20792235 ÷ 281 
We want to figure out the number of times 20792235 can be divided by 281.

On to step 1:
When dividing 2 by 281, we get 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Bring next digit (0) of the dividend behind the 2 and repeat the process: 20 / 281

Going ahead to step 2:
281 can be fit into 20 0 times, resulting in a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 20 leaves us with 20.
Append the next digit (7) from the dividend to 20 and continue with: 207 / 281

Advancing to step 3:
If we divide 207 by 281, we get 0 and a remainder of 207.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 207 leaves us with 207.
Append the next digit (9) from the dividend to 207 and continue with: 2079 / 281

Going ahead to step 4:
The number 281 fits into 2079 7 times, leaving a remainder of 112.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
Deduct 1967 from 2079 and we're left with 112.
Grab the next digit (2) from the dividend, add it to 112, then carry on: 1122 / 281

Advancing to step 5:
If we divide 1122 by 281, we get 3 and a remainder of 279.
The next digit of our result is 3. 
Result so far: 73.0
Subtract 843 from 1122 to get 279.
Grab the next digit (2) from the dividend, add it to 279, then carry on: 2792 / 281

On to step 6:
281 goes into 2792 9 times with a remainder of 263.
Write down 9 as next digit of the result. 
Result so far: 739.0
If we subtract 2529 from 2792, we get 263.
Include the next digit (3) from the dividend after 263, then repeat: 2633 / 281

On to step 7:
2633 divided by 281 is 9 with a remainder of 104.
Use 9 as the next digit of our solution. 
Result so far: 7399.0
If we take 2529 away from 2633, we end up with 104.
Fetch the next digit (5) from the dividend, attach it to 104 and continue: 1045 / 281

Advancing to step 8:
When dividing 1045 by 281, we get 3 with a remainder of 202.
Write down 3 as next digit of the result. 
Result so far: 73993.0
Deduct 843 from 1045 and we're left with 202.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2020, and continue the process.

Advancing to step 9:
281 can be fit into 2020 7 times, resulting in a remainder of 53.
The number 7 becomes the next digit in our result. 
Result so far: 73993.7
Subtract 1967 from 2020 to get 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Step 10:
When dividing 530 by 281, we get 1 with a remainder of 249.
Use 1 as the next digit of our solution. 
Result so far: 73993.71
Deduct 281 from 530 and we're left with 249.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2490, and continue the process.

Going ahead to step 11:
281 can be fit into 2490 8 times, resulting in a remainder of 242.
Put 8 as the next digit of the answer. 
Result so far: 73993.718
Deduct 2248 from 2490 and we're left with 242.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2420, and continue the process.

Let's proceed to step 12:
281 can be fit into 2420 8 times, resulting in a remainder of 172.
Put 8 as the next digit of the answer. 
Result so far: 73993.7188
Deduct 2248 from 2420 and we're left with 172.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1720, and continue the process.

The final result is 73993.7188 with a remainder of 0.00172.