We're dividing 39564863 by 971 
We want to divide 39564863 by 971.

Going ahead to step 1:
3 divided by 971 is 0 with a remainder of 3.
Write down 0 as next digit of the 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 / 971

Step 2:
The number 971 fits into 39 0 times, leaving a remainder of 39.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 39 after subtracting 0 from 39.
Append the next digit (5) from the dividend to 39 and continue with: 395 / 971

Let's proceed to step 3:
When dividing 395 by 971, we get 0 with a remainder of 395.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 395, we end up with 395.
Include the next digit (6) from the dividend after 395, then repeat: 3956 / 971

Step 4:
The number 971 fits into 3956 4 times, leaving a remainder of 72.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Deduct 3884 from 3956 and we're left with 72.
Fetch the next digit (4) from the dividend, attach it to 72 and continue: 724 / 971

On to step 5:
If we divide 724 by 971, we get 0 and a remainder of 724.
Use 0 as the next digit of our solution. 
Result so far: 40.0
If we subtract 0 from 724, we get 724.
Append the next digit (8) from the dividend to 724 and continue with: 7248 / 971

Advancing to step 6:
When dividing 7248 by 971, we get 7 with a remainder of 451.
Record the quotient 7 as the next digit in the result. 
Result so far: 407.0
Deduct 6797 from 7248 and we're left with 451.
Append the next digit (6) from the dividend to 451 and continue with: 4516 / 971

On to step 7:
971 goes into 4516 4 times with a remainder of 632.
Put 4 as the next digit of the answer. 
Result so far: 4074.0
Deduct 3884 from 4516 and we're left with 632.
Append the next digit (3) from the dividend to 632 and continue with: 6323 / 971

Going ahead to step 8:
6323 divided by 971 is 6 with a remainder of 497.
Use 6 as the next digit of our solution. 
Result so far: 40746.0
Subtract 5826 from 6323 to get 497.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4970, and continue the process.

Moving on to step 9:
If we divide 4970 by 971, we get 5 and a remainder of 115.
Write down 5 as next digit of the result. 
Result so far: 40746.5
If we subtract 4855 from 4970, we get 115.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1150, and continue the process.

Let's proceed to step 10:
971 goes into 1150 1 times with a remainder of 179.
The next digit of our result is 1. 
Result so far: 40746.51
Deduct 971 from 1150 and we're left with 179.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1790, and continue the process.

Advancing to step 11:
971 goes into 1790 1 times with a remainder of 819.
Use 1 as the next digit of our solution. 
Result so far: 40746.511
Deduct 971 from 1790 and we're left with 819.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8190, and continue the process.

After the division, we end up with 40746.511 and a remainder of 0.0819.