We look at the division of 39788978 by 422 
Let's see how many times 422 fits into 39788978.

Advancing to step 1:
If we divide 3 by 422, we get 0 and a remainder of 3.
The next digit of our result is 0. 
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 / 422

Step 2:
When dividing 39 by 422, we get 0 with a remainder of 39.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 39, we end up with 39.
Bring next digit (7) of the dividend behind the 39 and repeat the process: 397 / 422

Going ahead to step 3:
422 can be fit into 397 0 times, resulting in a remainder of 397.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 397, we end up with 397.
Fetch the next digit (8) from the dividend, attach it to 397 and continue: 3978 / 422

On to step 4:
3978 divided by 422 is 9 with a remainder of 180.
The next digit of our result is 9. 
Result so far: 9.0
Subtracting 3798 from 3978 leaves us with 180.
Append the next digit (8) from the dividend to 180 and continue with: 1808 / 422

Advancing to step 5:
422 can be fit into 1808 4 times, resulting in a remainder of 120.
Write down 4 as next digit of the result. 
Result so far: 94.0
If we take 1688 away from 1808, we end up with 120.
Grab the next digit (9) from the dividend, add it to 120, then carry on: 1209 / 422

Step 6:
422 goes into 1209 2 times with a remainder of 365.
The next digit of our result is 2. 
Result so far: 942.0
If we subtract 844 from 1209, we get 365.
Bring next digit (7) of the dividend behind the 365 and repeat the process: 3657 / 422

On to step 7:
422 goes into 3657 8 times with a remainder of 281.
Use 8 as the next digit of our solution. 
Result so far: 9428.0
Subtract 3376 from 3657 to get 281.
Grab the next digit (8) from the dividend, add it to 281, then carry on: 2818 / 422

Going ahead to step 8:
The number 422 fits into 2818 6 times, leaving a remainder of 286.
Write down 6 as next digit of the result. 
Result so far: 94286.0
Deduct 2532 from 2818 and we're left with 286.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2860, and continue the process.

Let's proceed to step 9:
422 can be fit into 2860 6 times, resulting in a remainder of 328.
Record the quotient 6 as the next digit in the result. 
Result so far: 94286.6
If we take 2532 away from 2860, we end up with 328.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3280, and continue the process.

Let's proceed to step 10:
422 goes into 3280 7 times with a remainder of 326.
The number 7 becomes the next digit in our result. 
Result so far: 94286.67
Subtract 2954 from 3280 to get 326.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3260, and continue the process.

Advancing to step 11:
When dividing 3260 by 422, we get 7 with a remainder of 306.
The number 7 becomes the next digit in our result. 
Result so far: 94286.677
Subtract 2954 from 3260 to get 306.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3060, and continue the process.

In conclusion, the division gives 94286.677 with a balance of 0.0306.