We're dividing 39420444 by 523 
Let's see how many times 523 fits into 39420444.

Going ahead to step 1:
If we divide 3 by 523, we get 0 and a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Include the next digit (9) from the dividend after 3, then repeat: 39 / 523

Step 2:
39 divided by 523 is 0 with a remainder of 39.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 39 and we're left with 39.
Include the next digit (4) from the dividend after 39, then repeat: 394 / 523

Step 3:
523 can be fit into 394 0 times, resulting in a remainder of 394.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 394 after subtracting 0 from 394.
Append the next digit (2) from the dividend to 394 and continue with: 3942 / 523

Let's proceed to step 4:
If we divide 3942 by 523, we get 7 and a remainder of 281.
The next digit of our result is 7. 
Result so far: 7.0
Deduct 3661 from 3942 and we're left with 281.
Append the next digit (0) from the dividend to 281 and continue with: 2810 / 523

Advancing to step 5:
When dividing 2810 by 523, we get 5 with a remainder of 195.
The next digit of our result is 5. 
Result so far: 75.0
If we subtract 2615 from 2810, we get 195.
Bring next digit (4) of the dividend behind the 195 and repeat the process: 1954 / 523

Moving on to step 6:
The number 523 fits into 1954 3 times, leaving a remainder of 385.
Use 3 as the next digit of our solution. 
Result so far: 753.0
Deduct 1569 from 1954 and we're left with 385.
Take the next digit (4) from the dividend and append it to 385, then repeat: 3854 / 523

Let's proceed to step 7:
523 goes into 3854 7 times with a remainder of 193.
The number 7 becomes the next digit in our result. 
Result so far: 7537.0
Subtract 3661 from 3854 to get 193.
Fetch the next digit (4) from the dividend, attach it to 193 and continue: 1934 / 523

Let's proceed to step 8:
523 can be fit into 1934 3 times, resulting in a remainder of 365.
The next digit of our result is 3. 
Result so far: 75373.0
Subtracting 1569 from 1934 leaves us with 365.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3650, and continue the process.

Let's proceed to step 9:
523 can be fit into 3650 6 times, resulting in a remainder of 512.
Put 6 as the next digit of the answer. 
Result so far: 75373.6
If we take 3138 away from 3650, we end up with 512.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5120, and continue the process.

Let's proceed to step 10:
5120 divided by 523 is 9 with a remainder of 413.
The number 9 becomes the next digit in our result. 
Result so far: 75373.69
The remainder is 413 after subtracting 4707 from 5120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4130, and continue the process.

On to step 11:
If we divide 4130 by 523, we get 7 and a remainder of 469.
Use 7 as the next digit of our solution. 
Result so far: 75373.697
If we subtract 3661 from 4130, we get 469.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4690, and continue the process.

Moving on to step 12:
523 can be fit into 4690 8 times, resulting in a remainder of 506.
Record the quotient 8 as the next digit in the result. 
Result so far: 75373.6978
The remainder is 506 after subtracting 4184 from 4690.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5060, and continue the process.

Step 13:
523 goes into 5060 9 times with a remainder of 353.
Write down 9 as next digit of the result. 
Result so far: 75373.69789
Subtract 4707 from 5060 to get 353.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3530, and continue the process.

On to step 14:
If we divide 3530 by 523, we get 6 and a remainder of 392.
Use 6 as the next digit of our solution. 
Result so far: 75373.697896
If we take 3138 away from 3530, we end up with 392.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3920, and continue the process.

Advancing to step 15:
523 can be fit into 3920 7 times, resulting in a remainder of 259.
The number 7 becomes the next digit in our result. 
Result so far: 75373.6978967
Subtracting 3661 from 3920 leaves us with 259.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2590, and continue the process.

On to step 16:
523 goes into 2590 4 times with a remainder of 498.
Record the quotient 4 as the next digit in the result. 
Result so far: 75373.69789674
Deduct 2092 from 2590 and we're left with 498.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4980, and continue the process.

The final outcome is 75373.69789674, with a leftover of 4.98e-07.