Let's divide 39988263 by 617
We're looking to find how many times 617 goes into 39988263.

Step 1:
617 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
Subtracting 0 from 3 leaves us with 3.
Append the next digit (9) from the dividend to 3 and continue with: 39 / 617

Let's proceed to step 2:
If we divide 39 by 617, we get 0 and a remainder of 39.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 39, we get 39.
Include the next digit (9) from the dividend after 39, then repeat: 399 / 617

Advancing to step 3:
617 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
Subtract 0 from 399 to get 399.
Grab the next digit (8) from the dividend, add it to 399, then carry on: 3998 / 617

On to step 4:
When dividing 3998 by 617, we get 6 with a remainder of 296.
The next digit of our result is 6. 
Result so far: 6.0
The remainder is 296 after subtracting 3702 from 3998.
Grab the next digit (8) from the dividend, add it to 296, then carry on: 2968 / 617

Advancing to step 5:
617 goes into 2968 4 times with a remainder of 500.
Write down 4 as next digit of the result. 
Result so far: 64.0
If we take 2468 away from 2968, we end up with 500.
Grab the next digit (2) from the dividend, add it to 500, then carry on: 5002 / 617

Moving on to step 6:
617 can be fit into 5002 8 times, resulting in a remainder of 66.
The next digit of our result is 8. 
Result so far: 648.0
The remainder is 66 after subtracting 4936 from 5002.
Fetch the next digit (6) from the dividend, attach it to 66 and continue: 666 / 617

Step 7:
617 can be fit into 666 1 times, resulting in a remainder of 49.
Put 1 as the next digit of the answer. 
Result so far: 6481.0
Subtract 617 from 666 to get 49.
Grab the next digit (3) from the dividend, add it to 49, then carry on: 493 / 617

Step 8:
617 goes into 493 0 times with a remainder of 493.
Put 0 as the next digit of the answer. 
Result so far: 64810.0
If we subtract 0 from 493, we get 493.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4930, and continue the process.

Advancing to step 9:
If we divide 4930 by 617, we get 7 and a remainder of 611.
Write down 7 as next digit of the result. 
Result so far: 64810.7
Subtract 4319 from 4930 to get 611.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6110, and continue the process.

Moving on to step 10:
The number 617 fits into 6110 9 times, leaving a remainder of 557.
Write down 9 as next digit of the result. 
Result so far: 64810.79
Subtract 5553 from 6110 to get 557.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5570, and continue the process.

Step 11:
If we divide 5570 by 617, we get 9 and a remainder of 17.
Record the quotient 9 as the next digit in the result. 
Result so far: 64810.799
If we subtract 5553 from 5570, we get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

The quotient of the division is 64810.799, and the remainder is 0.0017.