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\begin{array}{l}\phantom{92)}\phantom{1}\\92\overline{)1231}\\\end{array}
Use the 1^{st} digit 1 from dividend 1231
\begin{array}{l}\phantom{92)}0\phantom{2}\\92\overline{)1231}\\\end{array}
Since 1 is less than 92, use the next digit 2 from dividend 1231 and add 0 to the quotient
\begin{array}{l}\phantom{92)}0\phantom{3}\\92\overline{)1231}\\\end{array}
Use the 2^{nd} digit 2 from dividend 1231
\begin{array}{l}\phantom{92)}00\phantom{4}\\92\overline{)1231}\\\end{array}
Since 12 is less than 92, use the next digit 3 from dividend 1231 and add 0 to the quotient
\begin{array}{l}\phantom{92)}00\phantom{5}\\92\overline{)1231}\\\end{array}
Use the 3^{rd} digit 3 from dividend 1231
\begin{array}{l}\phantom{92)}001\phantom{6}\\92\overline{)1231}\\\phantom{92)}\underline{\phantom{9}92\phantom{9}}\\\phantom{92)9}31\\\end{array}
Find closest multiple of 92 to 123. We see that 1 \times 92 = 92 is the nearest. Now subtract 92 from 123 to get reminder 31. Add 1 to quotient.
\begin{array}{l}\phantom{92)}001\phantom{7}\\92\overline{)1231}\\\phantom{92)}\underline{\phantom{9}92\phantom{9}}\\\phantom{92)9}311\\\end{array}
Use the 4^{th} digit 1 from dividend 1231
\begin{array}{l}\phantom{92)}0013\phantom{8}\\92\overline{)1231}\\\phantom{92)}\underline{\phantom{9}92\phantom{9}}\\\phantom{92)9}311\\\phantom{92)}\underline{\phantom{9}276\phantom{}}\\\phantom{92)99}35\\\end{array}
Find closest multiple of 92 to 311. We see that 3 \times 92 = 276 is the nearest. Now subtract 276 from 311 to get reminder 35. Add 3 to quotient.
\text{Quotient: }13 \text{Reminder: }35
Since 35 is less than 92, stop the division. The reminder is 35. The topmost line 0013 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 13.