We're dividing 39714364 by 167 
We want to figure out the number of times 39714364 can be divided by 167.

Going ahead to step 1:
When dividing 3 by 167, we get 0 with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Fetch the next digit (9) from the dividend, attach it to 3 and continue: 39 / 167

On to step 2:
The number 167 fits into 39 0 times, leaving a remainder of 39.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 39 leaves us with 39.
Include the next digit (7) from the dividend after 39, then repeat: 397 / 167

Moving on to step 3:
167 goes into 397 2 times with a remainder of 63.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtracting 334 from 397 leaves us with 63.
Bring next digit (1) of the dividend behind the 63 and repeat the process: 631 / 167

On to step 4:
167 can be fit into 631 3 times, resulting in a remainder of 130.
Record the quotient 3 as the next digit in the result. 
Result so far: 23.0
Deduct 501 from 631 and we're left with 130.
Include the next digit (4) from the dividend after 130, then repeat: 1304 / 167

Let's proceed to step 5:
When dividing 1304 by 167, we get 7 with a remainder of 135.
The number 7 becomes the next digit in our result. 
Result so far: 237.0
Subtracting 1169 from 1304 leaves us with 135.
Include the next digit (3) from the dividend after 135, then repeat: 1353 / 167

Let's proceed to step 6:
If we divide 1353 by 167, we get 8 and a remainder of 17.
The next digit of our result is 8. 
Result so far: 2378.0
Subtract 1336 from 1353 to get 17.
Bring next digit (6) of the dividend behind the 17 and repeat the process: 176 / 167

Advancing to step 7:
167 can be fit into 176 1 times, resulting in a remainder of 9.
Use 1 as the next digit of our solution. 
Result so far: 23781.0
If we subtract 167 from 176, we get 9.
Grab the next digit (4) from the dividend, add it to 9, then carry on: 94 / 167

Step 8:
When dividing 94 by 167, we get 0 with a remainder of 94.
Use 0 as the next digit of our solution. 
Result so far: 237810.0
Deduct 0 from 94 and we're left with 94.
Since there are no more digits in the dividend, we add a zero to the remainder making it 940, and continue the process.

Going ahead to step 9:
The number 167 fits into 940 5 times, leaving a remainder of 105.
Record the quotient 5 as the next digit in the result. 
Result so far: 237810.5
The remainder is 105 after subtracting 835 from 940.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1050, and continue the process.

Step 10:
The number 167 fits into 1050 6 times, leaving a remainder of 48.
Record the quotient 6 as the next digit in the result. 
Result so far: 237810.56
Deduct 1002 from 1050 and we're left with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

On to step 11:
167 can be fit into 480 2 times, resulting in a remainder of 146.
Put 2 as the next digit of the answer. 
Result so far: 237810.562
If we take 334 away from 480, we end up with 146.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1460, and continue the process.

Step 12:
167 can be fit into 1460 8 times, resulting in a remainder of 124.
Write down 8 as next digit of the result. 
Result so far: 237810.5628
If we take 1336 away from 1460, we end up with 124.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1240, and continue the process.

Moving on to step 13:
The number 167 fits into 1240 7 times, leaving a remainder of 71.
Record the quotient 7 as the next digit in the result. 
Result so far: 237810.56287
Deduct 1169 from 1240 and we're left with 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

Going ahead to step 14:
167 goes into 710 4 times with a remainder of 42.
Use 4 as the next digit of our solution. 
Result so far: 237810.562874
Subtract 668 from 710 to get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Advancing to step 15:
When dividing 420 by 167, we get 2 with a remainder of 86.
Use 2 as the next digit of our solution. 
Result so far: 237810.5628742
Subtracting 334 from 420 leaves us with 86.
Since there are no more digits in the dividend, we add a zero to the remainder making it 860, and continue the process.

Step 16:
When dividing 860 by 167, we get 5 with a remainder of 25.
Use 5 as the next digit of our solution. 
Result so far: 237810.56287425
If we take 835 away from 860, we end up with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

After the division, we end up with 237810.56287425 and a remainder of 2.5e-08.