Let's divide 39716340 by 261
Our goal is to divide 39716340 by 261.

Going ahead to step 1:
261 goes into 3 0 times with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Grab the next digit (9) from the dividend, add it to 3, then carry on: 39 / 261

Moving on to step 2:
When dividing 39 by 261, we get 0 with a remainder of 39.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 39 leaves us with 39.
Bring next digit (7) of the dividend behind the 39 and repeat the process: 397 / 261

Going ahead to step 3:
397 divided by 261 is 1 with a remainder of 136.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we take 261 away from 397, we end up with 136.
Append the next digit (1) from the dividend to 136 and continue with: 1361 / 261

Moving on to step 4:
When dividing 1361 by 261, we get 5 with a remainder of 56.
Put 5 as the next digit of the answer. 
Result so far: 15.0
If we subtract 1305 from 1361, we get 56.
Append the next digit (6) from the dividend to 56 and continue with: 566 / 261

On to step 5:
When dividing 566 by 261, we get 2 with a remainder of 44.
Use 2 as the next digit of our solution. 
Result so far: 152.0
If we subtract 522 from 566, we get 44.
Include the next digit (3) from the dividend after 44, then repeat: 443 / 261

Moving on to step 6:
The number 261 fits into 443 1 times, leaving a remainder of 182.
Write down 1 as next digit of the result. 
Result so far: 1521.0
If we subtract 261 from 443, we get 182.
Append the next digit (4) from the dividend to 182 and continue with: 1824 / 261

Let's proceed to step 7:
261 goes into 1824 6 times with a remainder of 258.
The next digit of our result is 6. 
Result so far: 15216.0
Subtracting 1566 from 1824 leaves us with 258.
Grab the next digit (0) from the dividend, add it to 258, then carry on: 2580 / 261

Advancing to step 8:
261 can be fit into 2580 9 times, resulting in a remainder of 231.
The next digit of our result is 9. 
Result so far: 152169.0
Subtract 2349 from 2580 to get 231.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2310, and continue the process.

Moving on to step 9:
The number 261 fits into 2310 8 times, leaving a remainder of 222.
Write down 8 as next digit of the result. 
Result so far: 152169.8
If we subtract 2088 from 2310, we get 222.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2220, and continue the process.

On to step 10:
If we divide 2220 by 261, we get 8 and a remainder of 132.
The number 8 becomes the next digit in our result. 
Result so far: 152169.88
Subtracting 2088 from 2220 leaves us with 132.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1320, and continue the process.

The final result is 152169.88 with a remainder of 0.132.