We're dividing 39170667 by 106 
We want to figure out the number of times 39170667 can be divided by 106.

Step 1:
If we divide 3 by 106, we get 0 and a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Append the next digit (9) from the dividend to 3 and continue with: 39 / 106

Let's proceed to step 2:
The number 106 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
If we take 0 away from 39, we end up with 39.
Append the next digit (1) from the dividend to 39 and continue with: 391 / 106

Step 3:
If we divide 391 by 106, we get 3 and a remainder of 73.
Use 3 as the next digit of our solution. 
Result so far: 3.0
If we subtract 318 from 391, we get 73.
Grab the next digit (7) from the dividend, add it to 73, then carry on: 737 / 106

Step 4:
737 divided by 106 is 6 with a remainder of 101.
Record the quotient 6 as the next digit in the result. 
Result so far: 36.0
Deduct 636 from 737 and we're left with 101.
Take the next digit (0) from the dividend and append it to 101, then repeat: 1010 / 106

Step 5:
1010 divided by 106 is 9 with a remainder of 56.
Write down 9 as next digit of the result. 
Result so far: 369.0
Subtracting 954 from 1010 leaves us with 56.
Include the next digit (6) from the dividend after 56, then repeat: 566 / 106

Moving on to step 6:
106 can be fit into 566 5 times, resulting in a remainder of 36.
Put 5 as the next digit of the answer. 
Result so far: 3695.0
Subtract 530 from 566 to get 36.
Grab the next digit (6) from the dividend, add it to 36, then carry on: 366 / 106

Moving on to step 7:
If we divide 366 by 106, we get 3 and a remainder of 48.
Use 3 as the next digit of our solution. 
Result so far: 36953.0
Subtracting 318 from 366 leaves us with 48.
Bring next digit (7) of the dividend behind the 48 and repeat the process: 487 / 106

Step 8:
106 goes into 487 4 times with a remainder of 63.
Use 4 as the next digit of our solution. 
Result so far: 369534.0
If we subtract 424 from 487, we get 63.
Since there are no more digits in the dividend, we add a zero to the remainder making it 630, and continue the process.

On to step 9:
630 divided by 106 is 5 with a remainder of 100.
The number 5 becomes the next digit in our result. 
Result so far: 369534.5
If we take 530 away from 630, we end up with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Going ahead to step 10:
106 can be fit into 1000 9 times, resulting in a remainder of 46.
Use 9 as the next digit of our solution. 
Result so far: 369534.59
Subtracting 954 from 1000 leaves us with 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Going ahead to step 11:
The number 106 fits into 460 4 times, leaving a remainder of 36.
Record the quotient 4 as the next digit in the result. 
Result so far: 369534.594
The remainder is 36 after subtracting 424 from 460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Going ahead to step 12:
The number 106 fits into 360 3 times, leaving a remainder of 42.
The next digit of our result is 3. 
Result so far: 369534.5943
If we take 318 away from 360, we end up with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Step 13:
106 can be fit into 420 3 times, resulting in a remainder of 102.
Put 3 as the next digit of the answer. 
Result so far: 369534.59433
The remainder is 102 after subtracting 318 from 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1020, and continue the process.

The final result is 369534.59433 with a remainder of 0.000102.