We look at the division of 39916444 by 976 
We want to figure out the number of times 39916444 can be divided by 976.

Let's proceed to step 1:
3 divided by 976 is 0 with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Take the next digit (9) from the dividend and append it to 3, then repeat: 39 / 976

Moving on to step 2:
The number 976 fits into 39 0 times, leaving a remainder of 39.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 39 leaves us with 39.
Fetch the next digit (9) from the dividend, attach it to 39 and continue: 399 / 976

Moving on to step 3:
976 can be fit into 399 0 times, resulting in a remainder of 399.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 399 and we're left with 399.
Include the next digit (1) from the dividend after 399, then repeat: 3991 / 976

On to step 4:
If we divide 3991 by 976, we get 4 and a remainder of 87.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Subtract 3904 from 3991 to get 87.
Grab the next digit (6) from the dividend, add it to 87, then carry on: 876 / 976

Let's proceed to step 5:
When dividing 876 by 976, we get 0 with a remainder of 876.
The number 0 becomes the next digit in our result. 
Result so far: 40.0
Deduct 0 from 876 and we're left with 876.
Take the next digit (4) from the dividend and append it to 876, then repeat: 8764 / 976

Let's proceed to step 6:
The number 976 fits into 8764 8 times, leaving a remainder of 956.
Use 8 as the next digit of our solution. 
Result so far: 408.0
Subtracting 7808 from 8764 leaves us with 956.
Take the next digit (4) from the dividend and append it to 956, then repeat: 9564 / 976

Step 7:
The number 976 fits into 9564 9 times, leaving a remainder of 780.
Write down 9 as next digit of the result. 
Result so far: 4089.0
If we subtract 8784 from 9564, we get 780.
Grab the next digit (4) from the dividend, add it to 780, then carry on: 7804 / 976

Step 8:
When dividing 7804 by 976, we get 7 with a remainder of 972.
The number 7 becomes the next digit in our result. 
Result so far: 40897.0
If we subtract 6832 from 7804, we get 972.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9720, and continue the process.

Let's proceed to step 9:
976 can be fit into 9720 9 times, resulting in a remainder of 936.
The number 9 becomes the next digit in our result. 
Result so far: 40897.9
If we subtract 8784 from 9720, we get 936.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9360, and continue the process.

Let's proceed to step 10:
When dividing 9360 by 976, we get 9 with a remainder of 576.
Put 9 as the next digit of the answer. 
Result so far: 40897.99
Subtract 8784 from 9360 to get 576.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5760, and continue the process.

After the division, we end up with 40897.99 and a remainder of 0.576.