We look at the division of 399021 by 305 
We want to divide 399021 by 305.

Going ahead to step 1:
305 goes into 3 0 times with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Include the next digit (9) from the dividend after 3, then repeat: 39 / 305

Moving on to step 2:
305 goes into 39 0 times with a remainder of 39.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 39 after subtracting 0 from 39.
Include the next digit (9) from the dividend after 39, then repeat: 399 / 305

Moving on to step 3:
399 divided by 305 is 1 with a remainder of 94.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 305 away from 399, we end up with 94.
Append the next digit (0) from the dividend to 94 and continue with: 940 / 305

Advancing to step 4:
305 goes into 940 3 times with a remainder of 25.
The number 3 becomes the next digit in our result. 
Result so far: 13.0
The remainder is 25 after subtracting 915 from 940.
Fetch the next digit (2) from the dividend, attach it to 25 and continue: 252 / 305

Moving on to step 5:
252 divided by 305 is 0 with a remainder of 252.
Use 0 as the next digit of our solution. 
Result so far: 130.0
If we take 0 away from 252, we end up with 252.
Append the next digit (1) from the dividend to 252 and continue with: 2521 / 305

Step 6:
If we divide 2521 by 305, we get 8 and a remainder of 81.
Record the quotient 8 as the next digit in the result. 
Result so far: 1308.0
Subtract 2440 from 2521 to get 81.
Since there are no more digits in the dividend, we add a zero to the remainder making it 810, and continue the process.

Moving on to step 7:
The number 305 fits into 810 2 times, leaving a remainder of 200.
Record the quotient 2 as the next digit in the result. 
Result so far: 1308.2
Subtract 610 from 810 to get 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Step 8:
If we divide 2000 by 305, we get 6 and a remainder of 170.
The next digit of our result is 6. 
Result so far: 1308.26
If we take 1830 away from 2000, we end up with 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1700, and continue the process.

Advancing to step 9:
When dividing 1700 by 305, we get 5 with a remainder of 175.
Use 5 as the next digit of our solution. 
Result so far: 1308.265
Subtract 1525 from 1700 to get 175.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1750, and continue the process.

Advancing to step 10:
When dividing 1750 by 305, we get 5 with a remainder of 225.
Put 5 as the next digit of the answer. 
Result so far: 1308.2655
If we take 1525 away from 1750, we end up with 225.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2250, and continue the process.

Our division results in 1308.2655 with a remaining 0.00225.