196323 ÷ 39 
Our goal is to divide 196323 by 39.

On to step 1:
1 divided by 39 is 0 with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Grab the next digit (9) from the dividend, add it to 1, then carry on: 19 / 39

Let's proceed to step 2:
If we divide 19 by 39, we get 0 and a remainder of 19.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 19, we get 19.
Append the next digit (6) from the dividend to 19 and continue with: 196 / 39

On to step 3:
When dividing 196 by 39, we get 5 with a remainder of 1.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
Subtract 195 from 196 to get 1.
Grab the next digit (3) from the dividend, add it to 1, then carry on: 13 / 39

Step 4:
The number 39 fits into 13 0 times, leaving a remainder of 13.
The next digit of our result is 0. 
Result so far: 50.0
Subtracting 0 from 13 leaves us with 13.
Grab the next digit (2) from the dividend, add it to 13, then carry on: 132 / 39

Step 5:
39 goes into 132 3 times with a remainder of 15.
The number 3 becomes the next digit in our result. 
Result so far: 503.0
Subtract 117 from 132 to get 15.
Append the next digit (3) from the dividend to 15 and continue with: 153 / 39

Moving on to step 6:
When dividing 153 by 39, we get 3 with a remainder of 36.
Record the quotient 3 as the next digit in the result. 
Result so far: 5033.0
Subtract 117 from 153 to get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 7:
The number 39 fits into 360 9 times, leaving a remainder of 9.
The number 9 becomes the next digit in our result. 
Result so far: 5033.9
Subtract 351 from 360 to get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Let's proceed to step 8:
90 divided by 39 is 2 with a remainder of 12.
The next digit of our result is 2. 
Result so far: 5033.92
Subtract 78 from 90 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 9:
39 can be fit into 120 3 times, resulting in a remainder of 3.
The number 3 becomes the next digit in our result. 
Result so far: 5033.923
If we take 117 away from 120, we end up with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Let's proceed to step 10:
39 can be fit into 30 0 times, resulting in a remainder of 30.
Record the quotient 0 as the next digit in the result. 
Result so far: 5033.923
If we take 0 away from 30, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 11:
When dividing 300 by 39, we get 7 with a remainder of 27.
The number 7 becomes the next digit in our result. 
Result so far: 5033.92307
Subtracting 273 from 300 leaves us with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

On to step 12:
If we divide 270 by 39, we get 6 and a remainder of 36.
Put 6 as the next digit of the answer. 
Result so far: 5033.923076
The remainder is 36 after subtracting 234 from 270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 13:
When dividing 360 by 39, we get 9 with a remainder of 9.
The next digit of our result is 9. 
Result so far: 5033.9230769
If we take 351 away from 360, we end up with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Let's proceed to step 14:
When dividing 90 by 39, we get 2 with a remainder of 12.
Use 2 as the next digit of our solution. 
Result so far: 5033.92307692
Deduct 78 from 90 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

The final result is 5033.92307692 with a remainder of 1.2e-08.