39867 ÷ 4 = 9966 R3
Let's divide 39867 by 4.

Step 1:
4 goes into 3 0 times with a remainder of 3.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 3 to get 3.
Bring next digit (9) of the dividend behind the 3 and repeat the process: 39 / 4

Step 2:
4 goes into 39 9 times with a remainder of 3.
Write down 9 as next digit of of the result. 
Result so far: 9
Subtract 36 from 39 to get 3.
Bring next digit (8) of the dividend behind the 3 and repeat the process: 38 / 4

Step 3:
4 goes into 38 9 times with a remainder of 2.
Write down 9 as next digit of of the result. 
Result so far: 99
Subtract 36 from 38 to get 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 4

Step 4:
4 goes into 26 6 times with a remainder of 2.
Write down 6 as next digit of of the result. 
Result so far: 996
Subtract 24 from 26 to get 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 4

Step 5:
4 goes into 27 6 times with a remainder of 3.
Write down 6 as next digit of of the result. 
Result so far: 9966
Subtract 24 from 27 to get 3.

The final result is 9966 with a remainder of 3.