39400067 ÷ 155 
We want to figure out the number of times 39400067 can be divided by 155.

Moving on to step 1:
If we divide 3 by 155, we get 0 and a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Append the next digit (9) from the dividend to 3 and continue with: 39 / 155

Advancing to step 2:
When dividing 39 by 155, we get 0 with a remainder of 39.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 39 after subtracting 0 from 39.
Grab the next digit (4) from the dividend, add it to 39, then carry on: 394 / 155

Advancing to step 3:
155 can be fit into 394 2 times, resulting in a remainder of 84.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtract 310 from 394 to get 84.
Fetch the next digit (0) from the dividend, attach it to 84 and continue: 840 / 155

Advancing to step 4:
The number 155 fits into 840 5 times, leaving a remainder of 65.
The number 5 becomes the next digit in our result. 
Result so far: 25.0
The remainder is 65 after subtracting 775 from 840.
Bring next digit (0) of the dividend behind the 65 and repeat the process: 650 / 155

Step 5:
If we divide 650 by 155, we get 4 and a remainder of 30.
Use 4 as the next digit of our solution. 
Result so far: 254.0
Subtracting 620 from 650 leaves us with 30.
Grab the next digit (0) from the dividend, add it to 30, then carry on: 300 / 155

Let's proceed to step 6:
When dividing 300 by 155, we get 1 with a remainder of 145.
The number 1 becomes the next digit in our result. 
Result so far: 2541.0
If we take 155 away from 300, we end up with 145.
Include the next digit (6) from the dividend after 145, then repeat: 1456 / 155

Going ahead to step 7:
155 can be fit into 1456 9 times, resulting in a remainder of 61.
The number 9 becomes the next digit in our result. 
Result so far: 25419.0
Subtracting 1395 from 1456 leaves us with 61.
Take the next digit (7) from the dividend and append it to 61, then repeat: 617 / 155

Advancing to step 8:
If we divide 617 by 155, we get 3 and a remainder of 152.
Put 3 as the next digit of the answer. 
Result so far: 254193.0
Subtract 465 from 617 to get 152.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1520, and continue the process.

Let's proceed to step 9:
If we divide 1520 by 155, we get 9 and a remainder of 125.
Record the quotient 9 as the next digit in the result. 
Result so far: 254193.9
Subtracting 1395 from 1520 leaves us with 125.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1250, and continue the process.

On to step 10:
If we divide 1250 by 155, we get 8 and a remainder of 10.
Use 8 as the next digit of our solution. 
Result so far: 254193.98
Subtract 1240 from 1250 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 11:
100 divided by 155 is 0 with a remainder of 100.
Record the quotient 0 as the next digit in the result. 
Result so far: 254193.98
The remainder is 100 after subtracting 0 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

On to step 12:
155 goes into 1000 6 times with a remainder of 70.
The number 6 becomes the next digit in our result. 
Result so far: 254193.9806
If we take 930 away from 1000, we end up with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Let's proceed to step 13:
When dividing 700 by 155, we get 4 with a remainder of 80.
Use 4 as the next digit of our solution. 
Result so far: 254193.98064
If we subtract 620 from 700, we get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Going ahead to step 14:
When dividing 800 by 155, we get 5 with a remainder of 25.
Write down 5 as next digit of the result. 
Result so far: 254193.980645
If we take 775 away from 800, we end up with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Advancing to step 15:
250 divided by 155 is 1 with a remainder of 95.
Put 1 as the next digit of the answer. 
Result so far: 254193.9806451
The remainder is 95 after subtracting 155 from 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 950, and continue the process.

Going ahead to step 16:
When dividing 950 by 155, we get 6 with a remainder of 20.
The next digit of our result is 6. 
Result so far: 254193.98064516
Deduct 930 from 950 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

The final result is 254193.98064516 with a remainder of 2e-08.