39402937 ÷ 548 
We're looking to find how many times 548 goes into 39402937.

Let's proceed to step 1:
3 divided by 548 is 0 with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Bring next digit (9) of the dividend behind the 3 and repeat the process: 39 / 548

On to step 2:
39 divided by 548 is 0 with a remainder of 39.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 39 after subtracting 0 from 39.
Append the next digit (4) from the dividend to 39 and continue with: 394 / 548

On to step 3:
548 can be fit into 394 0 times, resulting in a remainder of 394.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 394 to get 394.
Fetch the next digit (0) from the dividend, attach it to 394 and continue: 3940 / 548

Let's proceed to step 4:
548 can be fit into 3940 7 times, resulting in a remainder of 104.
Write down 7 as next digit of the result. 
Result so far: 7.0
Subtracting 3836 from 3940 leaves us with 104.
Bring next digit (2) of the dividend behind the 104 and repeat the process: 1042 / 548

Going ahead to step 5:
When dividing 1042 by 548, we get 1 with a remainder of 494.
Use 1 as the next digit of our solution. 
Result so far: 71.0
Deduct 548 from 1042 and we're left with 494.
Bring next digit (9) of the dividend behind the 494 and repeat the process: 4949 / 548

Moving on to step 6:
548 goes into 4949 9 times with a remainder of 17.
Use 9 as the next digit of our solution. 
Result so far: 719.0
Deduct 4932 from 4949 and we're left with 17.
Take the next digit (3) from the dividend and append it to 17, then repeat: 173 / 548

Moving on to step 7:
548 can be fit into 173 0 times, resulting in a remainder of 173.
Put 0 as the next digit of the answer. 
Result so far: 7190.0
If we subtract 0 from 173, we get 173.
Bring next digit (7) of the dividend behind the 173 and repeat the process: 1737 / 548

Advancing to step 8:
548 can be fit into 1737 3 times, resulting in a remainder of 93.
Put 3 as the next digit of the answer. 
Result so far: 71903.0
Deduct 1644 from 1737 and we're left with 93.
Since there are no more digits in the dividend, we add a zero to the remainder making it 930, and continue the process.

Step 9:
When dividing 930 by 548, we get 1 with a remainder of 382.
Write down 1 as next digit of the result. 
Result so far: 71903.1
The remainder is 382 after subtracting 548 from 930.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3820, and continue the process.

Step 10:
548 can be fit into 3820 6 times, resulting in a remainder of 532.
Record the quotient 6 as the next digit in the result. 
Result so far: 71903.16
If we take 3288 away from 3820, we end up with 532.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5320, and continue the process.

On to step 11:
548 can be fit into 5320 9 times, resulting in a remainder of 388.
Put 9 as the next digit of the answer. 
Result so far: 71903.169
If we take 4932 away from 5320, we end up with 388.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3880, and continue the process.

On to step 12:
3880 divided by 548 is 7 with a remainder of 44.
The number 7 becomes the next digit in our result. 
Result so far: 71903.1697
Deduct 3836 from 3880 and we're left with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Step 13:
548 can be fit into 440 0 times, resulting in a remainder of 440.
Use 0 as the next digit of our solution. 
Result so far: 71903.1697
If we take 0 away from 440, we end up with 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4400, and continue the process.

Let's proceed to step 14:
548 can be fit into 4400 8 times, resulting in a remainder of 16.
Put 8 as the next digit of the answer. 
Result so far: 71903.169708
Deduct 4384 from 4400 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Going ahead to step 15:
The number 548 fits into 160 0 times, leaving a remainder of 160.
Put 0 as the next digit of the answer. 
Result so far: 71903.169708
If we subtract 0 from 160, we get 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Moving on to step 16:
The number 548 fits into 1600 2 times, leaving a remainder of 504.
Use 2 as the next digit of our solution. 
Result so far: 71903.16970802
Subtracting 1096 from 1600 leaves us with 504.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5040, and continue the process.

The final outcome is 71903.16970802, with a leftover of 5.04e-07.