We look at the division of 39401323 by 53 
We want to divide 39401323 by 53.

Going ahead to step 1:
53 goes into 3 0 times with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Fetch the next digit (9) from the dividend, attach it to 3 and continue: 39 / 53

On to step 2:
When dividing 39 by 53, we get 0 with a remainder of 39.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 39 to get 39.
Fetch the next digit (4) from the dividend, attach it to 39 and continue: 394 / 53

Moving on to step 3:
The number 53 fits into 394 7 times, leaving a remainder of 23.
Write down 7 as next digit of the result. 
Result so far: 7.0
If we take 371 away from 394, we end up with 23.
Grab the next digit (0) from the dividend, add it to 23, then carry on: 230 / 53

Let's proceed to step 4:
53 can be fit into 230 4 times, resulting in a remainder of 18.
Use 4 as the next digit of our solution. 
Result so far: 74.0
If we take 212 away from 230, we end up with 18.
Append the next digit (1) from the dividend to 18 and continue with: 181 / 53

Going ahead to step 5:
181 divided by 53 is 3 with a remainder of 22.
Use 3 as the next digit of our solution. 
Result so far: 743.0
Subtracting 159 from 181 leaves us with 22.
Include the next digit (3) from the dividend after 22, then repeat: 223 / 53

Step 6:
The number 53 fits into 223 4 times, leaving a remainder of 11.
Record the quotient 4 as the next digit in the result. 
Result so far: 7434.0
If we take 212 away from 223, we end up with 11.
Bring next digit (2) of the dividend behind the 11 and repeat the process: 112 / 53

Moving on to step 7:
53 goes into 112 2 times with a remainder of 6.
Put 2 as the next digit of the answer. 
Result so far: 74342.0
If we take 106 away from 112, we end up with 6.
Fetch the next digit (3) from the dividend, attach it to 6 and continue: 63 / 53

Moving on to step 8:
If we divide 63 by 53, we get 1 and a remainder of 10.
Put 1 as the next digit of the answer. 
Result so far: 743421.0
Subtracting 53 from 63 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 9:
When dividing 100 by 53, we get 1 with a remainder of 47.
Record the quotient 1 as the next digit in the result. 
Result so far: 743421.1
Deduct 53 from 100 and we're left with 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Advancing to step 10:
470 divided by 53 is 8 with a remainder of 46.
Use 8 as the next digit of our solution. 
Result so far: 743421.18
Deduct 424 from 470 and we're left 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:
53 goes into 460 8 times with a remainder of 36.
Write down 8 as next digit of the result. 
Result so far: 743421.188
Deduct 424 from 460 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

In conclusion, the division gives 743421.188 with a balance of 0.0036.