108147 ÷ 39 
We want to divide 108147 by 39.

Going ahead to step 1:
When dividing 1 by 39, we get 0 with a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Fetch the next digit (0) from the dividend, attach it to 1 and continue: 10 / 39

Let's proceed to step 2:
The number 39 fits into 10 0 times, leaving a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 10, we end up with 10.
Fetch the next digit (8) from the dividend, attach it to 10 and continue: 108 / 39

Going ahead to step 3:
The number 39 fits into 108 2 times, leaving a remainder of 30.
Write down 2 as next digit of the result. 
Result so far: 2.0
Deduct 78 from 108 and we're left with 30.
Include the next digit (1) from the dividend after 30, then repeat: 301 / 39

On to step 4:
If we divide 301 by 39, we get 7 and a remainder of 28.
Put 7 as the next digit of the answer. 
Result so far: 27.0
The remainder is 28 after subtracting 273 from 301.
Fetch the next digit (4) from the dividend, attach it to 28 and continue: 284 / 39

Step 5:
284 divided by 39 is 7 with a remainder of 11.
Write down 7 as next digit of the result. 
Result so far: 277.0
Subtract 273 from 284 to get 11.
Take the next digit (7) from the dividend and append it to 11, then repeat: 117 / 39

Going ahead to step 6:
When dividing 117 by 39, we get 3 with a remainder of 0.
Use 3 as the next digit of our solution. 
Result so far: 2773.0
If we subtract 117 from 117, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 7:
39 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 2773.0
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 8:
If we divide 0 by 39, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 2773.0
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

After the division, we end up with 2773.0 and a remainder of 0.0.