We look at the division of 39136440 by 523 
We're looking to find how many times 523 goes into 39136440.

Step 1:
3 divided by 523 is 0 with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Fetch the next digit (9) from the dividend, attach it to 3 and continue: 39 / 523

Step 2:
The number 523 fits into 39 0 times, leaving a remainder of 39.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 39, we end up with 39.
Fetch the next digit (1) from the dividend, attach it to 39 and continue: 391 / 523

Advancing to step 3:
391 divided by 523 is 0 with a remainder of 391.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 391 leaves us with 391.
Append the next digit (3) from the dividend to 391 and continue with: 3913 / 523

Going ahead to step 4:
523 goes into 3913 7 times with a remainder of 252.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
If we take 3661 away from 3913, we end up with 252.
Grab the next digit (6) from the dividend, add it to 252, then carry on: 2526 / 523

On to step 5:
2526 divided by 523 is 4 with a remainder of 434.
Use 4 as the next digit of our solution. 
Result so far: 74.0
Subtract 2092 from 2526 to get 434.
Grab the next digit (4) from the dividend, add it to 434, then carry on: 4344 / 523

Advancing to step 6:
If we divide 4344 by 523, we get 8 and a remainder of 160.
The next digit of our result is 8. 
Result so far: 748.0
Subtracting 4184 from 4344 leaves us with 160.
Bring next digit (4) of the dividend behind the 160 and repeat the process: 1604 / 523

Advancing to step 7:
The number 523 fits into 1604 3 times, leaving a remainder of 35.
The number 3 becomes the next digit in our result. 
Result so far: 7483.0
The remainder is 35 after subtracting 1569 from 1604.
Bring next digit (0) of the dividend behind the 35 and repeat the process: 350 / 523

Step 8:
523 goes into 350 0 times with a remainder of 350.
Put 0 as the next digit of the answer. 
Result so far: 74830.0
If we take 0 away from 350, we end up with 350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3500, and continue the process.

Let's proceed to step 9:
523 can be fit into 3500 6 times, resulting in a remainder of 362.
Put 6 as the next digit of the answer. 
Result so far: 74830.6
Subtracting 3138 from 3500 leaves us with 362.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3620, and continue the process.

Moving on to step 10:
523 goes into 3620 6 times with a remainder of 482.
Record the quotient 6 as the next digit in the result. 
Result so far: 74830.66
Deduct 3138 from 3620 and we're left with 482.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4820, and continue the process.

The final result is 74830.66 with a remainder of 0.482.