We're dividing 39460543 by 319 
We're looking to find how many times 319 goes into 39460543.

Step 1:
When dividing 3 by 319, we get 0 with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Grab the next digit (9) from the dividend, add it to 3, then carry on: 39 / 319

Step 2:
319 goes into 39 0 times with a remainder of 39.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 39 leaves us with 39.
Bring next digit (4) of the dividend behind the 39 and repeat the process: 394 / 319

Going ahead to step 3:
The number 319 fits into 394 1 times, leaving a remainder of 75.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtracting 319 from 394 leaves us with 75.
Append the next digit (6) from the dividend to 75 and continue with: 756 / 319

On to step 4:
756 divided by 319 is 2 with a remainder of 118.
Put 2 as the next digit of the answer. 
Result so far: 12.0
Subtract 638 from 756 to get 118.
Append the next digit (0) from the dividend to 118 and continue with: 1180 / 319

Let's proceed to step 5:
If we divide 1180 by 319, we get 3 and a remainder of 223.
Record the quotient 3 as the next digit in the result. 
Result so far: 123.0
If we take 957 away from 1180, we end up with 223.
Bring next digit (5) of the dividend behind the 223 and repeat the process: 2235 / 319

Moving on to step 6:
319 can be fit into 2235 7 times, resulting in a remainder of 2.
The next digit of our result is 7. 
Result so far: 1237.0
Subtracting 2233 from 2235 leaves us with 2.
Include the next digit (4) from the dividend after 2, then repeat: 24 / 319

Going ahead to step 7:
When dividing 24 by 319, we get 0 with a remainder of 24.
The next digit of our result is 0. 
Result so far: 12370.0
Subtracting 0 from 24 leaves us with 24.
Bring next digit (3) of the dividend behind the 24 and repeat the process: 243 / 319

Moving on to step 8:
243 divided by 319 is 0 with a remainder of 243.
Write down 0 as next digit of the result. 
Result so far: 123700.0
The remainder is 243 after subtracting 0 from 243.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2430, and continue the process.

Step 9:
319 goes into 2430 7 times with a remainder of 197.
Use 7 as the next digit of our solution. 
Result so far: 123700.7
The remainder is 197 after subtracting 2233 from 2430.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1970, and continue the process.

On to step 10:
If we divide 1970 by 319, we get 6 and a remainder of 56.
The number 6 becomes the next digit in our result. 
Result so far: 123700.76
If we take 1914 away from 1970, we end up with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Let's proceed to step 11:
When dividing 560 by 319, we get 1 with a remainder of 241.
Write down 1 as next digit of the result. 
Result so far: 123700.761
Subtract 319 from 560 to get 241.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2410, and continue the process.

Step 12:
2410 divided by 319 is 7 with a remainder of 177.
Use 7 as the next digit of our solution. 
Result so far: 123700.7617
Subtract 2233 from 2410 to get 177.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1770, and continue the process.

Let's proceed to step 13:
319 can be fit into 1770 5 times, resulting in a remainder of 175.
The next digit of our result is 5. 
Result so far: 123700.76175
Subtract 1595 from 1770 to get 175.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1750, and continue the process.

On to step 14:
When dividing 1750 by 319, we get 5 with a remainder of 155.
The next digit of our result is 5. 
Result so far: 123700.761755
Subtracting 1595 from 1750 leaves us with 155.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1550, and continue the process.

The final result is 123700.761755 with a remainder of 1.55e-05.