We look at the division of 39428074 by 862 
Our goal is to divide 39428074 by 862.

Let's proceed to step 1:
862 can be fit into 3 0 times, resulting in a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Fetch the next digit (9) from the dividend, attach it to 3 and continue: 39 / 862

Going ahead to step 2:
862 can be fit into 39 0 times, resulting in a remainder of 39.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 39 to get 39.
Grab the next digit (4) from the dividend, add it to 39, then carry on: 394 / 862

Moving on to step 3:
394 divided by 862 is 0 with a remainder of 394.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 394 and we're left with 394.
Include the next digit (2) from the dividend after 394, then repeat: 3942 / 862

On to step 4:
If we divide 3942 by 862, we get 4 and a remainder of 494.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Subtracting 3448 from 3942 leaves us with 494.
Fetch the next digit (8) from the dividend, attach it to 494 and continue: 4948 / 862

Advancing to step 5:
862 can be fit into 4948 5 times, resulting in a remainder of 638.
Write down 5 as next digit of the result. 
Result so far: 45.0
The remainder is 638 after subtracting 4310 from 4948.
Include the next digit (0) from the dividend after 638, then repeat: 6380 / 862

Step 6:
862 goes into 6380 7 times with a remainder of 346.
Use 7 as the next digit of our solution. 
Result so far: 457.0
The remainder is 346 after subtracting 6034 from 6380.
Bring next digit (7) of the dividend behind the 346 and repeat the process: 3467 / 862

Moving on to step 7:
3467 divided by 862 is 4 with a remainder of 19.
Write down 4 as next digit of the result. 
Result so far: 4574.0
Deduct 3448 from 3467 and we're left with 19.
Grab the next digit (4) from the dividend, add it to 19, then carry on: 194 / 862

Step 8:
If we divide 194 by 862, we get 0 and a remainder of 194.
Record the quotient 0 as the next digit in the result. 
Result so far: 45740.0
Subtracting 0 from 194 leaves us with 194.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1940, and continue the process.

Going ahead to step 9:
1940 divided by 862 is 2 with a remainder of 216.
Use 2 as the next digit of our solution. 
Result so far: 45740.2
If we subtract 1724 from 1940, we get 216.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2160, and continue the process.

Going ahead to step 10:
If we divide 2160 by 862, we get 2 and a remainder of 436.
The next digit of our result is 2. 
Result so far: 45740.22
The remainder is 436 after subtracting 1724 from 2160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4360, and continue the process.

Our division results in 45740.22 with a remaining 0.436.