39720996 ÷ 318 
We want to divide 39720996 by 318.

Going ahead to step 1:
318 goes into 3 0 times with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Include the next digit (9) from the dividend after 3, then repeat: 39 / 318

Moving on to step 2:
39 divided by 318 is 0 with a remainder of 39.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 39, we end up with 39.
Bring next digit (7) of the dividend behind the 39 and repeat the process: 397 / 318

Going ahead to step 3:
318 goes into 397 1 times with a remainder of 79.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 318 from 397 to get 79.
Grab the next digit (2) from the dividend, add it to 79, then carry on: 792 / 318

Moving on to step 4:
792 divided by 318 is 2 with a remainder of 156.
Put 2 as the next digit of the answer. 
Result so far: 12.0
If we subtract 636 from 792, we get 156.
Fetch the next digit (0) from the dividend, attach it to 156 and continue: 1560 / 318

Let's proceed to step 5:
318 goes into 1560 4 times with a remainder of 288.
Record the quotient 4 as the next digit in the result. 
Result so far: 124.0
Subtract 1272 from 1560 to get 288.
Append the next digit (9) from the dividend to 288 and continue with: 2889 / 318

Step 6:
2889 divided by 318 is 9 with a remainder of 27.
The number 9 becomes the next digit in our result. 
Result so far: 1249.0
Subtracting 2862 from 2889 leaves us with 27.
Include the next digit (9) from the dividend after 27, then repeat: 279 / 318

Let's proceed to step 7:
318 can be fit into 279 0 times, resulting in a remainder of 279.
The next digit of our result is 0. 
Result so far: 12490.0
If we subtract 0 from 279, we get 279.
Fetch the next digit (6) from the dividend, attach it to 279 and continue: 2796 / 318

Let's proceed to step 8:
If we divide 2796 by 318, we get 8 and a remainder of 252.
Write down 8 as next digit of the result. 
Result so far: 124908.0
If we subtract 2544 from 2796, we get 252.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2520, and continue the process.

On to step 9:
When dividing 2520 by 318, we get 7 with a remainder of 294.
Record the quotient 7 as the next digit in the result. 
Result so far: 124908.7
Subtract 2226 from 2520 to get 294.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2940, and continue the process.

Moving on to step 10:
If we divide 2940 by 318, we get 9 and a remainder of 78.
Use 9 as the next digit of our solution. 
Result so far: 124908.79
Subtracting 2862 from 2940 leaves us with 78.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

Let's proceed to step 11:
318 goes into 780 2 times with a remainder of 144.
Put 2 as the next digit of the answer. 
Result so far: 124908.792
The remainder is 144 after subtracting 636 from 780.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1440, and continue the process.

Going ahead to step 12:
If we divide 1440 by 318, we get 4 and a remainder of 168.
Use 4 as the next digit of our solution. 
Result so far: 124908.7924
Deduct 1272 from 1440 and we're left with 168.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1680, and continue the process.

Moving on to step 13:
1680 divided by 318 is 5 with a remainder of 90.
Use 5 as the next digit of our solution. 
Result so far: 124908.79245
Subtract 1590 from 1680 to get 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Let's proceed to step 14:
318 can be fit into 900 2 times, resulting in a remainder of 264.
The number 2 becomes the next digit in our result. 
Result so far: 124908.792452
Deduct 636 from 900 and we're left with 264.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2640, and continue the process.

Let's proceed to step 15:
318 can be fit into 2640 8 times, resulting in a remainder of 96.
Write down 8 as next digit of the result. 
Result so far: 124908.7924528
Deduct 2544 from 2640 and we're left with 96.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

Advancing to step 16:
When dividing 960 by 318, we get 3 with a remainder of 6.
Put 3 as the next digit of the answer. 
Result so far: 124908.79245283
Subtract 954 from 960 to get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

In conclusion, the division gives 124908.79245283 with a balance of 6e-09.