We're dividing 39554026 by 305 
Let's see how many times 305 fits into 39554026.

Advancing to step 1:
The number 305 fits into 3 0 times, leaving a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Grab the next digit (9) from the dividend, add it to 3, then carry on: 39 / 305

On to step 2:
305 goes into 39 0 times with a remainder of 39.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 39, we get 39.
Grab the next digit (5) from the dividend, add it to 39, then carry on: 395 / 305

Moving on to step 3:
305 goes into 395 1 times with a remainder of 90.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 305 from 395 and we're left with 90.
Bring next digit (5) of the dividend behind the 90 and repeat the process: 905 / 305

Going ahead to step 4:
If we divide 905 by 305, we get 2 and a remainder of 295.
Use 2 as the next digit of our solution. 
Result so far: 12.0
The remainder is 295 after subtracting 610 from 905.
Include the next digit (4) from the dividend after 295, then repeat: 2954 / 305

Let's proceed to step 5:
305 goes into 2954 9 times with a remainder of 209.
The number 9 becomes the next digit in our result. 
Result so far: 129.0
Subtract 2745 from 2954 to get 209.
Take the next digit (0) from the dividend and append it to 209, then repeat: 2090 / 305

Moving on to step 6:
2090 divided by 305 is 6 with a remainder of 260.
The number 6 becomes the next digit in our result. 
Result so far: 1296.0
If we subtract 1830 from 2090, we get 260.
Bring next digit (2) of the dividend behind the 260 and repeat the process: 2602 / 305

Step 7:
305 can be fit into 2602 8 times, resulting in a remainder of 162.
Write down 8 as next digit of the result. 
Result so far: 12968.0
The remainder is 162 after subtracting 2440 from 2602.
Append the next digit (6) from the dividend to 162 and continue with: 1626 / 305

Step 8:
If we divide 1626 by 305, we get 5 and a remainder of 101.
Use 5 as the next digit of our solution. 
Result so far: 129685.0
Subtracting 1525 from 1626 leaves us with 101.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1010, and continue the process.

On to step 9:
If we divide 1010 by 305, we get 3 and a remainder of 95.
Use 3 as the next digit of our solution. 
Result so far: 129685.3
The remainder is 95 after subtracting 915 from 1010.
Since there are no more digits in the dividend, we add a zero to the remainder making it 950, and continue the process.

On to step 10:
The number 305 fits into 950 3 times, leaving a remainder of 35.
Record the quotient 3 as the next digit in the result. 
Result so far: 129685.33
Deduct 915 from 950 and we're left with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

In conclusion, the division gives 129685.33 with a balance of 0.035.