403974 ÷ 4 
We want to divide 403974 by 4.

Let's proceed to step 1:
The number 4 fits into 4 1 times, leaving a remainder of 0.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 4 from 4 leaves us with 0.
Include the next digit (0) from the dividend after 0, then repeat: 0 / 4

Step 2:
4 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 10.0
If we take 0 away from 0, we end up with 0.
Append the next digit (3) from the dividend to 0 and continue with: 3 / 4

Step 3:
4 can be fit into 3 0 times, resulting in a remainder of 3.
The next digit of our result is 0. 
Result so far: 100.0
If we take 0 away from 3, we end up with 3.
Append the next digit (9) from the dividend to 3 and continue with: 39 / 4

Moving on to step 4:
When dividing 39 by 4, we get 9 with a remainder of 3.
Put 9 as the next digit of the answer. 
Result so far: 1009.0
Subtracting 36 from 39 leaves us with 3.
Bring next digit (7) of the dividend behind the 3 and repeat the process: 37 / 4

Advancing to step 5:
4 goes into 37 9 times with a remainder of 1.
Put 9 as the next digit of the answer. 
Result so far: 10099.0
The remainder is 1 after subtracting 36 from 37.
Include the next digit (4) from the dividend after 1, then repeat: 14 / 4

Moving on to step 6:
If we divide 14 by 4, we get 3 and a remainder of 2.
The number 3 becomes the next digit in our result. 
Result so far: 100993.0
Deduct 12 from 14 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 7:
4 goes into 20 5 times with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 100993.5
If we take 20 away from 20, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 8:
0 divided by 4 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 100993.5
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 9:
The number 4 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 100993.5
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 100993.5 with a balance of 0.0.