We look at the division of 39642326 by 523 
We want to figure out the number of times 39642326 can be divided by 523.

Advancing to step 1:
523 can be fit into 3 0 times, resulting in a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Append the next digit (9) from the dividend to 3 and continue with: 39 / 523

Advancing to step 2:
523 can be fit into 39 0 times, resulting in a remainder of 39.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 39 and we're left with 39.
Take the next digit (6) from the dividend and append it to 39, then repeat: 396 / 523

Step 3:
If we divide 396 by 523, we get 0 and a remainder of 396.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 396, we end up with 396.
Bring next digit (4) of the dividend behind the 396 and repeat the process: 3964 / 523

Let's proceed to step 4:
523 goes into 3964 7 times with a remainder of 303.
Put 7 as the next digit of the answer. 
Result so far: 7.0
If we subtract 3661 from 3964, we get 303.
Grab the next digit (2) from the dividend, add it to 303, then carry on: 3032 / 523

Advancing to step 5:
The number 523 fits into 3032 5 times, leaving a remainder of 417.
Write down 5 as next digit of the result. 
Result so far: 75.0
If we take 2615 away from 3032, we end up with 417.
Grab the next digit (3) from the dividend, add it to 417, then carry on: 4173 / 523

Moving on to step 6:
4173 divided by 523 is 7 with a remainder of 512.
Put 7 as the next digit of the answer. 
Result so far: 757.0
If we take 3661 away from 4173, we end up with 512.
Grab the next digit (2) from the dividend, add it to 512, then carry on: 5122 / 523

Step 7:
523 goes into 5122 9 times with a remainder of 415.
Use 9 as the next digit of our solution. 
Result so far: 7579.0
Subtracting 4707 from 5122 leaves us with 415.
Append the next digit (6) from the dividend to 415 and continue with: 4156 / 523

Going ahead to step 8:
The number 523 fits into 4156 7 times, leaving a remainder of 495.
The next digit of our result is 7. 
Result so far: 75797.0
Subtracting 3661 from 4156 leaves us with 495.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4950, and continue the process.

On to step 9:
523 can be fit into 4950 9 times, resulting in a remainder of 243.
The number 9 becomes the next digit in our result. 
Result so far: 75797.9
Subtract 4707 from 4950 to get 243.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2430, and continue the process.

Let's proceed to step 10:
523 can be fit into 2430 4 times, resulting in a remainder of 338.
Use 4 as the next digit of our solution. 
Result so far: 75797.94
Subtract 2092 from 2430 to get 338.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3380, and continue the process.

Going ahead to step 11:
523 can be fit into 3380 6 times, resulting in a remainder of 242.
The next digit of our result is 6. 
Result so far: 75797.946
Subtract 3138 from 3380 to get 242.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2420, and continue the process.

On to step 12:
If we divide 2420 by 523, we get 4 and a remainder of 328.
Write down 4 as next digit of the result. 
Result so far: 75797.9464
If we subtract 2092 from 2420, we get 328.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3280, and continue the process.

Step 13:
523 goes into 3280 6 times with a remainder of 142.
Use 6 as the next digit of our solution. 
Result so far: 75797.94646
If we subtract 3138 from 3280, we get 142.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1420, and continue the process.

Let's proceed to step 14:
1420 divided by 523 is 2 with a remainder of 374.
Write down 2 as next digit of the result. 
Result so far: 75797.946462
Subtracting 1046 from 1420 leaves us with 374.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3740, and continue the process.

Advancing to step 15:
The number 523 fits into 3740 7 times, leaving a remainder of 79.
Use 7 as the next digit of our solution. 
Result so far: 75797.9464627
Deduct 3661 from 3740 and we're left with 79.
Since there are no more digits in the dividend, we add a zero to the remainder making it 790, and continue the process.

Step 16:
523 goes into 790 1 times with a remainder of 267.
Write down 1 as next digit of the result. 
Result so far: 75797.94646271
Deduct 523 from 790 and we're left with 267.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2670, and continue the process.

The quotient of the division is 75797.94646271, and the remainder is 2.67e-07.