We look at the division of 39826853 by 975 
We're looking to find how many times 975 goes into 39826853.

Going ahead to step 1:
975 goes into 3 0 times with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Take the next digit (9) from the dividend and append it to 3, then repeat: 39 / 975

On to step 2:
39 divided by 975 is 0 with a remainder of 39.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 39 to get 39.
Fetch the next digit (8) from the dividend, attach it to 39 and continue: 398 / 975

Advancing to step 3:
975 can be fit into 398 0 times, resulting in a remainder of 398.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 398, we end up with 398.
Bring next digit (2) of the dividend behind the 398 and repeat the process: 3982 / 975

On to step 4:
When dividing 3982 by 975, we get 4 with a remainder of 82.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Deduct 3900 from 3982 and we're left with 82.
Include the next digit (6) from the dividend after 82, then repeat: 826 / 975

Let's proceed to step 5:
826 divided by 975 is 0 with a remainder of 826.
The next digit of our result is 0. 
Result so far: 40.0
Subtracting 0 from 826 leaves us with 826.
Grab the next digit (8) from the dividend, add it to 826, then carry on: 8268 / 975

On to step 6:
975 goes into 8268 8 times with a remainder of 468.
Put 8 as the next digit of the answer. 
Result so far: 408.0
The remainder is 468 after subtracting 7800 from 8268.
Fetch the next digit (5) from the dividend, attach it to 468 and continue: 4685 / 975

Advancing to step 7:
975 can be fit into 4685 4 times, resulting in a remainder of 785.
Put 4 as the next digit of the answer. 
Result so far: 4084.0
Deduct 3900 from 4685 and we're left with 785.
Grab the next digit (3) from the dividend, add it to 785, then carry on: 7853 / 975

Moving on to step 8:
7853 divided by 975 is 8 with a remainder of 53.
Record the quotient 8 as the next digit in the result. 
Result so far: 40848.0
Subtracting 7800 from 7853 leaves us with 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Let's proceed to step 9:
530 divided by 975 is 0 with a remainder of 530.
Use 0 as the next digit of our solution. 
Result so far: 40848.0
Subtracting 0 from 530 leaves us with 530.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5300, and continue the process.

Going ahead to step 10:
975 goes into 5300 5 times with a remainder of 425.
The number 5 becomes the next digit in our result. 
Result so far: 40848.05
If we subtract 4875 from 5300, we get 425.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4250, and continue the process.

Moving on to step 11:
4250 divided by 975 is 4 with a remainder of 350.
Write down 4 as next digit of the result. 
Result so far: 40848.054
If we subtract 3900 from 4250, we get 350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3500, and continue the process.

Advancing to step 12:
When dividing 3500 by 975, we get 3 with a remainder of 575.
The number 3 becomes the next digit in our result. 
Result so far: 40848.0543
Deduct 2925 from 3500 and we're left with 575.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5750, and continue the process.

Let's proceed to step 13:
When dividing 5750 by 975, we get 5 with a remainder of 875.
Put 5 as the next digit of the answer. 
Result so far: 40848.05435
If we take 4875 away from 5750, we end up with 875.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8750, and continue the process.

Step 14:
8750 divided by 975 is 8 with a remainder of 950.
Use 8 as the next digit of our solution. 
Result so far: 40848.054358
Subtract 7800 from 8750 to get 950.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9500, and continue the process.

On to step 15:
If we divide 9500 by 975, we get 9 and a remainder of 725.
The next digit of our result is 9. 
Result so far: 40848.0543589
If we subtract 8775 from 9500, we get 725.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7250, and continue the process.

Moving on to step 16:
975 goes into 7250 7 times with a remainder of 425.
The number 7 becomes the next digit in our result. 
Result so far: 40848.05435897
Subtracting 6825 from 7250 leaves us with 425.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4250, and continue the process.

The final outcome is 40848.05435897, with a leftover of 4.25e-07.