We're dividing 39920043 by 326 
Our goal is to divide 39920043 by 326.

Moving on to step 1:
326 goes into 3 0 times with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Include the next digit (9) from the dividend after 3, then repeat: 39 / 326

Advancing to step 2:
The number 326 fits into 39 0 times, leaving a remainder of 39.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 39, we end up with 39.
Take the next digit (9) from the dividend and append it to 39, then repeat: 399 / 326

Advancing to step 3:
326 can be fit into 399 1 times, resulting in a remainder of 73.
Put 1 as the next digit of the answer. 
Result so far: 1.0
The remainder is 73 after subtracting 326 from 399.
Append the next digit (2) from the dividend to 73 and continue with: 732 / 326

On to step 4:
732 divided by 326 is 2 with a remainder of 80.
Record the quotient 2 as the next digit in the result. 
Result so far: 12.0
Deduct 652 from 732 and we're left with 80.
Fetch the next digit (0) from the dividend, attach it to 80 and continue: 800 / 326

Going ahead to step 5:
326 goes into 800 2 times with a remainder of 148.
Use 2 as the next digit of our solution. 
Result so far: 122.0
Subtract 652 from 800 to get 148.
Grab the next digit (0) from the dividend, add it to 148, then carry on: 1480 / 326

Advancing to step 6:
326 goes into 1480 4 times with a remainder of 176.
Record the quotient 4 as the next digit in the result. 
Result so far: 1224.0
If we subtract 1304 from 1480, we get 176.
Take the next digit (4) from the dividend and append it to 176, then repeat: 1764 / 326

Advancing to step 7:
1764 divided by 326 is 5 with a remainder of 134.
Write down 5 as next digit of the result. 
Result so far: 12245.0
The remainder is 134 after subtracting 1630 from 1764.
Append the next digit (3) from the dividend to 134 and continue with: 1343 / 326

Moving on to step 8:
If we divide 1343 by 326, we get 4 and a remainder of 39.
Write down 4 as next digit of the result. 
Result so far: 122454.0
Subtracting 1304 from 1343 leaves us with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Going ahead to step 9:
If we divide 390 by 326, we get 1 and a remainder of 64.
The next digit of our result is 1. 
Result so far: 122454.1
Deduct 326 from 390 and we're left 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.

Let's proceed to step 10:
326 goes into 640 1 times with a remainder of 314.
Write down 1 as next digit of the result. 
Result so far: 122454.11
If we take 326 away from 640, we end up with 314.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3140, and continue the process.

Our division results in 122454.11 with a remaining 0.314.