We're dividing 39439124 by 261 
Let's see how many times 261 fits into 39439124.

On to step 1:
261 goes into 3 0 times with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Take the next digit (9) from the dividend and append it to 3, then repeat: 39 / 261

Step 2:
261 can be fit into 39 0 times, resulting in a remainder of 39.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 39 to get 39.
Include the next digit (4) from the dividend after 39, then repeat: 394 / 261

Advancing to step 3:
261 goes into 394 1 times with a remainder of 133.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 261 from 394 and we're left with 133.
Append the next digit (3) from the dividend to 133 and continue with: 1333 / 261

On to step 4:
If we divide 1333 by 261, we get 5 and a remainder of 28.
The next digit of our result is 5. 
Result so far: 15.0
The remainder is 28 after subtracting 1305 from 1333.
Append the next digit (9) from the dividend to 28 and continue with: 289 / 261

Moving on to step 5:
If we divide 289 by 261, we get 1 and a remainder of 28.
The next digit of our result is 1. 
Result so far: 151.0
If we take 261 away from 289, we end up with 28.
Include the next digit (1) from the dividend after 28, then repeat: 281 / 261

Advancing to step 6:
If we divide 281 by 261, we get 1 and a remainder of 20.
Record the quotient 1 as the next digit in the result. 
Result so far: 1511.0
If we take 261 away from 281, we end up with 20.
Include the next digit (2) from the dividend after 20, then repeat: 202 / 261

Step 7:
261 can be fit into 202 0 times, resulting in a remainder of 202.
The next digit of our result is 0. 
Result so far: 15110.0
Subtracting 0 from 202 leaves us with 202.
Take the next digit (4) from the dividend and append it to 202, then repeat: 2024 / 261

Advancing to step 8:
2024 divided by 261 is 7 with a remainder of 197.
Put 7 as the next digit of the answer. 
Result so far: 151107.0
Deduct 1827 from 2024 and we're left with 197.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1970, and continue the process.

Step 9:
The number 261 fits into 1970 7 times, leaving a remainder of 143.
Use 7 as the next digit of our solution. 
Result so far: 151107.7
If we take 1827 away from 1970, we end up with 143.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1430, and continue the process.

Going ahead to step 10:
1430 divided by 261 is 5 with a remainder of 125.
Write down 5 as next digit of the result. 
Result so far: 151107.75
If we subtract 1305 from 1430, we get 125.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1250, and continue the process.

Let's proceed to step 11:
The number 261 fits into 1250 4 times, leaving a remainder of 206.
Use 4 as the next digit of our solution. 
Result so far: 151107.754
The remainder is 206 after subtracting 1044 from 1250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2060, and continue the process.

Advancing to step 12:
If we divide 2060 by 261, we get 7 and a remainder of 233.
The next digit of our result is 7. 
Result so far: 151107.7547
If we take 1827 away from 2060, we end up with 233.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2330, and continue the process.

Going ahead to step 13:
2330 divided by 261 is 8 with a remainder of 242.
The number 8 becomes the next digit in our result. 
Result so far: 151107.75478
Deduct 2088 from 2330 and we're left with 242.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2420, and continue the process.

Let's proceed to step 14:
When dividing 2420 by 261, we get 9 with a remainder of 71.
The number 9 becomes the next digit in our result. 
Result so far: 151107.754789
If we take 2349 away from 2420, we end up with 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

Going ahead to step 15:
When dividing 710 by 261, we get 2 with a remainder of 188.
The next digit of our result is 2. 
Result so far: 151107.7547892
Subtracting 522 from 710 leaves us with 188.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1880, and continue the process.

Step 16:
261 goes into 1880 7 times with a remainder of 53.
Put 7 as the next digit of the answer. 
Result so far: 151107.75478927
Subtracting 1827 from 1880 leaves us with 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

The final outcome is 151107.75478927, with a leftover of 5.3e-08.