Long division example: 92 ÷ 4 = 23, displayed with clear steps and a red arrow highlighting the subtraction.

Let’s solve the long division problem shown:
We are dividing 92 by 4.

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Step 1: Look at the first digit of 92, which is 9.
How many times does 4 go into 9?
→ 4 × 2 = 8 (that’s less than 9)
→ 4 × 3 = 12 (too big)
So, we write 2 above the 9.

Step 2: Multiply 2 × 4 = 8, and subtract that from 9:
9 - 8 = 1

Step 3: Bring down the next digit, which is 2, to make 12.

Step 4: How many times does 4 go into 12?
→ 4 × 3 = 12 → perfect!
Write 3 above the 2.

Step 5: Multiply 3 × 4 = 12, subtract:
12 - 12 = 0

No remainder. Done!

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Final Answer:
23