We look at the division of 39381821 by 727 
We want to figure out the number of times 39381821 can be divided by 727.

Advancing to step 1:
If we divide 3 by 727, we get 0 and a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Fetch the next digit (9) from the dividend, attach it to 3 and continue: 39 / 727

Going ahead to step 2:
39 divided by 727 is 0 with a remainder of 39.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 39, we end up with 39.
Append the next digit (3) from the dividend to 39 and continue with: 393 / 727

Step 3:
727 can be fit into 393 0 times, resulting in a remainder of 393.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 393, we get 393.
Grab the next digit (8) from the dividend, add it to 393, then carry on: 3938 / 727

Step 4:
3938 divided by 727 is 5 with a remainder of 303.
Write down 5 as next digit of the result. 
Result so far: 5.0
If we take 3635 away from 3938, we end up with 303.
Include the next digit (1) from the dividend after 303, then repeat: 3031 / 727

Going ahead to step 5:
If we divide 3031 by 727, we get 4 and a remainder of 123.
Put 4 as the next digit of the answer. 
Result so far: 54.0
Subtracting 2908 from 3031 leaves us with 123.
Include the next digit (8) from the dividend after 123, then repeat: 1238 / 727

On to step 6:
The number 727 fits into 1238 1 times, leaving a remainder of 511.
The number 1 becomes the next digit in our result. 
Result so far: 541.0
Subtracting 727 from 1238 leaves us with 511.
Include the next digit (2) from the dividend after 511, then repeat: 5112 / 727

Going ahead to step 7:
727 goes into 5112 7 times with a remainder of 23.
The number 7 becomes the next digit in our result. 
Result so far: 5417.0
Deduct 5089 from 5112 and we're left with 23.
Take the next digit (1) from the dividend and append it to 23, then repeat: 231 / 727

Moving on to step 8:
The number 727 fits into 231 0 times, leaving a remainder of 231.
The next digit of our result is 0. 
Result so far: 54170.0
Subtract 0 from 231 to get 231.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2310, and continue the process.

On to step 9:
727 goes into 2310 3 times with a remainder of 129.
Record the quotient 3 as the next digit in the result. 
Result so far: 54170.3
If we take 2181 away from 2310, we end up with 129.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1290, and continue the process.

On to step 10:
The number 727 fits into 1290 1 times, leaving a remainder of 563.
Record the quotient 1 as the next digit in the result. 
Result so far: 54170.31
If we take 727 away from 1290, we end up with 563.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5630, and continue the process.

Moving on to step 11:
The number 727 fits into 5630 7 times, leaving a remainder of 541.
Put 7 as the next digit of the answer. 
Result so far: 54170.317
Subtracting 5089 from 5630 leaves us with 541.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5410, and continue the process.

Advancing to step 12:
The number 727 fits into 5410 7 times, leaving a remainder of 321.
Record the quotient 7 as the next digit in the result. 
Result so far: 54170.3177
Subtracting 5089 from 5410 leaves us with 321.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3210, and continue the process.

The quotient of the division is 54170.3177, and the remainder is 0.00321.