39340006 ÷ 478 
We want to figure out the number of times 39340006 can be divided by 478.

Let's proceed to step 1:
If we divide 3 by 478, we get 0 and a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Grab the next digit (9) from the dividend, add it to 3, then carry on: 39 / 478

On to step 2:
If we divide 39 by 478, we get 0 and a remainder of 39.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 39, we get 39.
Grab the next digit (3) from the dividend, add it to 39, then carry on: 393 / 478

Let's proceed to step 3:
393 divided by 478 is 0 with a remainder of 393.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 393 leaves us with 393.
Include the next digit (4) from the dividend after 393, then repeat: 3934 / 478

Let's proceed to step 4:
The number 478 fits into 3934 8 times, leaving a remainder of 110.
Put 8 as the next digit of the answer. 
Result so far: 8.0
Subtracting 3824 from 3934 leaves us with 110.
Bring next digit (0) of the dividend behind the 110 and repeat the process: 1100 / 478

Moving on to step 5:
1100 divided by 478 is 2 with a remainder of 144.
Write down 2 as next digit of the result. 
Result so far: 82.0
Subtracting 956 from 1100 leaves us with 144.
Append the next digit (0) from the dividend to 144 and continue with: 1440 / 478

Step 6:
The number 478 fits into 1440 3 times, leaving a remainder of 6.
The number 3 becomes the next digit in our result. 
Result so far: 823.0
The remainder is 6 after subtracting 1434 from 1440.
Take the next digit (0) from the dividend and append it to 6, then repeat: 60 / 478

Let's proceed to step 7:
60 divided by 478 is 0 with a remainder of 60.
Record the quotient 0 as the next digit in the result. 
Result so far: 8230.0
Subtract 0 from 60 to get 60.
Fetch the next digit (6) from the dividend, attach it to 60 and continue: 606 / 478

Moving on to step 8:
If we divide 606 by 478, we get 1 and a remainder of 128.
Write down 1 as next digit of the result. 
Result so far: 82301.0
If we subtract 478 from 606, we get 128.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1280, and continue the process.

Step 9:
When dividing 1280 by 478, we get 2 with a remainder of 324.
The number 2 becomes the next digit in our result. 
Result so far: 82301.2
The remainder is 324 after subtracting 956 from 1280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3240, and continue the process.

On to step 10:
3240 divided by 478 is 6 with a remainder of 372.
Use 6 as the next digit of our solution. 
Result so far: 82301.26
If we subtract 2868 from 3240, we get 372.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3720, and continue the process.

On to step 11:
When dividing 3720 by 478, we get 7 with a remainder of 374.
Record the quotient 7 as the next digit in the result. 
Result so far: 82301.267
Subtract 3346 from 3720 to get 374.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3740, and continue the process.

Let's proceed to step 12:
The number 478 fits into 3740 7 times, leaving a remainder of 394.
Use 7 as the next digit of our solution. 
Result so far: 82301.2677
The remainder is 394 after subtracting 3346 from 3740.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3940, and continue the process.

In conclusion, the division gives 82301.2677 with a balance of 0.00394.