We look at the division of 39664171 by 978 
We want to figure out the number of times 39664171 can be divided by 978.

Moving on to step 1:
If we divide 3 by 978, we get 0 and a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Bring next digit (9) of the dividend behind the 3 and repeat the process: 39 / 978

Moving on to step 2:
The number 978 fits into 39 0 times, leaving 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 (6) from the dividend, attach it to 39 and continue: 396 / 978

Advancing to step 3:
If we divide 396 by 978, we get 0 and a remainder of 396.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 396 leaves us with 396.
Append the next digit (6) from the dividend to 396 and continue with: 3966 / 978

Moving on to step 4:
3966 divided by 978 is 4 with a remainder of 54.
Write down 4 as next digit of the result. 
Result so far: 4.0
If we take 3912 away from 3966, we end up with 54.
Grab the next digit (4) from the dividend, add it to 54, then carry on: 544 / 978

Let's proceed to step 5:
978 goes into 544 0 times with a remainder of 544.
Use 0 as the next digit of our solution. 
Result so far: 40.0
Subtracting 0 from 544 leaves us with 544.
Bring next digit (1) of the dividend behind the 544 and repeat the process: 5441 / 978

Step 6:
978 can be fit into 5441 5 times, resulting in a remainder of 551.
The next digit of our result is 5. 
Result so far: 405.0
Subtracting 4890 from 5441 leaves us with 551.
Fetch the next digit (7) from the dividend, attach it to 551 and continue: 5517 / 978

On to step 7:
5517 divided by 978 is 5 with a remainder of 627.
The next digit of our result is 5. 
Result so far: 4055.0
If we subtract 4890 from 5517, we get 627.
Fetch the next digit (1) from the dividend, attach it to 627 and continue: 6271 / 978

On to step 8:
The number 978 fits into 6271 6 times, leaving a remainder of 403.
Put 6 as the next digit of the answer. 
Result so far: 40556.0
Subtract 5868 from 6271 to get 403.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4030, and continue the process.

Moving on to step 9:
978 can be fit into 4030 4 times, resulting in a remainder of 118.
Write down 4 as next digit of the result. 
Result so far: 40556.4
The remainder is 118 after subtracting 3912 from 4030.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1180, and continue the process.

Moving on to step 10:
978 can be fit into 1180 1 times, resulting in a remainder of 202.
The number 1 becomes the next digit in our result. 
Result so far: 40556.41
If we subtract 978 from 1180, we get 202.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2020, and continue the process.

Step 11:
978 can be fit into 2020 2 times, resulting in a remainder of 64.
Put 2 as the next digit of the answer. 
Result so far: 40556.412
If we take 1956 away from 2020, we end up with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Advancing to step 12:
640 divided by 978 is 0 with a remainder of 640.
Put 0 as the next digit of the answer. 
Result so far: 40556.412
Subtracting 0 from 640 leaves us with 640.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6400, and continue the process.

Advancing to step 13:
6400 divided by 978 is 6 with a remainder of 532.
The next digit of our result is 6. 
Result so far: 40556.41206
If we subtract 5868 from 6400, we get 532.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5320, and continue the process.

Let's proceed to step 14:
The number 978 fits into 5320 5 times, leaving a remainder of 430.
The number 5 becomes the next digit in our result. 
Result so far: 40556.412065
If we take 4890 away from 5320, we end up with 430.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4300, and continue the process.

Step 15:
If we divide 4300 by 978, we get 4 and a remainder of 388.
The number 4 becomes the next digit in our result. 
Result so far: 40556.4120654
Subtract 3912 from 4300 to get 388.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3880, and continue the process.

Advancing to step 16:
If we divide 3880 by 978, we get 3 and a remainder of 946.
Put 3 as the next digit of the answer. 
Result so far: 40556.41206543
If we subtract 2934 from 3880, we get 946.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9460, and continue the process.

The final outcome is 40556.41206543, with a leftover of 9.46e-07.