Here's one way.

In my example, I put in A1 the number to be divided up, say
8.92307692307692.

To divide it into four parts,
In B1 put: =ROUND(A1/4,1)
In B2 put: =B1
In B3 put: =B1
In B4 put: =ROUND(A1,1)-SUM(B1:B3)

Modify to suit the need.