We look at the division of 13920966 by 317 
Our goal is to divide 13920966 by 317.

Advancing to step 1:
The number 317 fits into 1 0 times, leaving a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Include the next digit (3) from the dividend after 1, then repeat: 13 / 317

Going ahead to step 2:
The number 317 fits into 13 0 times, leaving a remainder of 13.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 13 after subtracting 0 from 13.
Include the next digit (9) from the dividend after 13, then repeat: 139 / 317

Advancing to step 3:
The number 317 fits into 139 0 times, leaving a remainder of 139.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 139 leaves us with 139.
Grab the next digit (2) from the dividend, add it to 139, then carry on: 1392 / 317

Step 4:
The number 317 fits into 1392 4 times, leaving a remainder of 124.
Put 4 as the next digit of the answer. 
Result so far: 4.0
If we take 1268 away from 1392, we end up with 124.
Fetch the next digit (0) from the dividend, attach it to 124 and continue: 1240 / 317

Moving on to step 5:
When dividing 1240 by 317, we get 3 with a remainder of 289.
Put 3 as the next digit of the answer. 
Result so far: 43.0
The remainder is 289 after subtracting 951 from 1240.
Include the next digit (9) from the dividend after 289, then repeat: 2899 / 317

Let's proceed to step 6:
When dividing 2899 by 317, we get 9 with a remainder of 46.
Record the quotient 9 as the next digit in the result. 
Result so far: 439.0
Subtracting 2853 from 2899 leaves us with 46.
Fetch the next digit (6) from the dividend, attach it to 46 and continue: 466 / 317

Advancing to step 7:
The number 317 fits into 466 1 times, leaving a remainder of 149.
The next digit of our result is 1. 
Result so far: 4391.0
The remainder is 149 after subtracting 317 from 466.
Include the next digit (6) from the dividend after 149, then repeat: 1496 / 317

Moving on to step 8:
When dividing 1496 by 317, we get 4 with a remainder of 228.
Record the quotient 4 as the next digit in the result. 
Result so far: 43914.0
Deduct 1268 from 1496 and we're left with 228.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2280, and continue the process.

Going ahead to step 9:
If we divide 2280 by 317, we get 7 and a remainder of 61.
The next digit of our result is 7. 
Result so far: 43914.7
Deduct 2219 from 2280 and we're left with 61.
Since there are no more digits in the dividend, we add a zero to the remainder making it 610, and continue the process.

Going ahead to step 10:
If we divide 610 by 317, we get 1 and a remainder of 293.
Use 1 as the next digit of our solution. 
Result so far: 43914.71
Subtracting 317 from 610 leaves us with 293.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2930, and continue the process.

Going ahead to step 11:
The number 317 fits into 2930 9 times, leaving a remainder of 77.
Use 9 as the next digit of our solution. 
Result so far: 43914.719
Subtract 2853 from 2930 to get 77.
Since there are no more digits in the dividend, we add a zero to the remainder making it 770, and continue the process.

Advancing to step 12:
When dividing 770 by 317, we get 2 with a remainder of 136.
Put 2 as the next digit of the answer. 
Result so far: 43914.7192
If we take 634 away from 770, we end up with 136.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1360, and continue the process.

Going ahead to step 13:
1360 divided by 317 is 4 with a remainder of 92.
Record the quotient 4 as the next digit in the result. 
Result so far: 43914.71924
If we take 1268 away from 1360, we end up with 92.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

Advancing to step 14:
317 goes into 920 2 times with a remainder of 286.
Use 2 as the next digit of our solution. 
Result so far: 43914.719242
If we subtract 634 from 920, we get 286.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2860, and continue the process.

Going ahead to step 15:
When dividing 2860 by 317, we get 9 with a remainder of 7.
Use 9 as the next digit of our solution. 
Result so far: 43914.7192429
If we subtract 2853 from 2860, we get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Moving on to step 16:
The number 317 fits into 70 0 times, leaving a remainder of 70.
The number 0 becomes the next digit in our result. 
Result so far: 43914.7192429
Subtract 0 from 70 to get 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

The final result is 43914.7192429 with a remainder of 7e-08.