We look at the division of 39768466 by 172 
We're looking to find how many times 172 goes into 39768466.

Advancing to step 1:
172 can be fit into 3 0 times, resulting in a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Bring next digit (9) of the dividend behind the 3 and repeat the process: 39 / 172

Moving on to step 2:
172 goes into 39 0 times with a remainder of 39.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 39, we end up with 39.
Fetch the next digit (7) from the dividend, attach it to 39 and continue: 397 / 172

Advancing to step 3:
397 divided by 172 is 2 with a remainder of 53.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we subtract 344 from 397, we get 53.
Fetch the next digit (6) from the dividend, attach it to 53 and continue: 536 / 172

Let's proceed to step 4:
172 goes into 536 3 times with a remainder of 20.
Record the quotient 3 as the next digit in the result. 
Result so far: 23.0
Deduct 516 from 536 and we're left with 20.
Bring next digit (8) of the dividend behind the 20 and repeat the process: 208 / 172

Moving on to step 5:
208 divided by 172 is 1 with a remainder of 36.
The next digit of our result is 1. 
Result so far: 231.0
Subtracting 172 from 208 leaves us with 36.
Grab the next digit (4) from the dividend, add it to 36, then carry on: 364 / 172

Advancing to step 6:
If we divide 364 by 172, we get 2 and a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 2312.0
If we subtract 344 from 364, we get 20.
Take the next digit (6) from the dividend and append it to 20, then repeat: 206 / 172

Going ahead to step 7:
When dividing 206 by 172, we get 1 with a remainder of 34.
The number 1 becomes the next digit in our result. 
Result so far: 23121.0
Subtracting 172 from 206 leaves us with 34.
Fetch the next digit (6) from the dividend, attach it to 34 and continue: 346 / 172

Step 8:
172 can be fit into 346 2 times, resulting in a remainder of 2.
Write down 2 as next digit of the result. 
Result so far: 231212.0
If we take 344 away from 346, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 9:
20 divided by 172 is 0 with a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 231212.0
If we subtract 0 from 20, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 10:
172 goes into 200 1 times with a remainder of 28.
The next digit of our result is 1. 
Result so far: 231212.01
Subtract 172 from 200 to get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Let's proceed to step 11:
The number 172 fits into 280 1 times, leaving a remainder of 108.
Put 1 as the next digit of the answer. 
Result so far: 231212.011
Subtracting 172 from 280 leaves us with 108.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1080, and continue the process.

After the division, we end up with 231212.011 and a remainder of 0.0108.