We look at the division of 39440553 by 772 
We're looking to find how many times 772 goes into 39440553.

Step 1:
When dividing 3 by 772, we get 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Fetch the next digit (9) from the dividend, attach it to 3 and continue: 39 / 772

Let's proceed to step 2:
772 can be fit into 39 0 times, resulting in 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.
Fetch the next digit (4) from the dividend, attach it to 39 and continue: 394 / 772

On to step 3:
When dividing 394 by 772, we get 0 with a remainder of 394.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 394, we get 394.
Grab the next digit (4) from the dividend, add it to 394, then carry on: 3944 / 772

Let's proceed to step 4:
3944 divided by 772 is 5 with a remainder of 84.
Put 5 as the next digit of the answer. 
Result so far: 5.0
Subtracting 3860 from 3944 leaves us with 84.
Grab the next digit (0) from the dividend, add it to 84, then carry on: 840 / 772

Going ahead to step 5:
772 goes into 840 1 times with a remainder of 68.
Use 1 as the next digit of our solution. 
Result so far: 51.0
The remainder is 68 after subtracting 772 from 840.
Fetch the next digit (5) from the dividend, attach it to 68 and continue: 685 / 772

Let's proceed to step 6:
772 goes into 685 0 times with a remainder of 685.
Record the quotient 0 as the next digit in the result. 
Result so far: 510.0
The remainder is 685 after subtracting 0 from 685.
Bring next digit (5) of the dividend behind the 685 and repeat the process: 6855 / 772

Step 7:
If we divide 6855 by 772, we get 8 and a remainder of 679.
The number 8 becomes the next digit in our result. 
Result so far: 5108.0
Deduct 6176 from 6855 and we're left with 679.
Bring next digit (3) of the dividend behind the 679 and repeat the process: 6793 / 772

Let's proceed to step 8:
772 goes into 6793 8 times with a remainder of 617.
The next digit of our result is 8. 
Result so far: 51088.0
If we take 6176 away from 6793, we end up with 617.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6170, and continue the process.

Step 9:
772 can be fit into 6170 7 times, resulting in a remainder of 766.
Use 7 as the next digit of our solution. 
Result so far: 51088.7
If we subtract 5404 from 6170, we get 766.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7660, and continue the process.

Step 10:
7660 divided by 772 is 9 with a remainder of 712.
The number 9 becomes the next digit in our result. 
Result so far: 51088.79
Subtracting 6948 from 7660 leaves us with 712.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7120, and continue the process.

Step 11:
7120 divided by 772 is 9 with a remainder of 172.
Put 9 as the next digit of the answer. 
Result so far: 51088.799
Subtract 6948 from 7120 to get 172.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1720, and continue the process.

The final result is 51088.799 with a remainder of 0.0172.