We divide 39973062 by 270
We want to divide 39973062 by 270.

On to step 1:
If we divide 3 by 270, we get 0 and a remainder of 3.
The next digit of our result is 0. 
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 / 270

Going ahead to step 2:
270 goes into 39 0 times with a remainder of 39.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 39 and we're left with 39.
Include the next digit (9) from the dividend after 39, then repeat: 399 / 270

On to step 3:
If we divide 399 by 270, we get 1 and a remainder of 129.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 270 from 399 and we're left with 129.
Grab the next digit (7) from the dividend, add it to 129, then carry on: 1297 / 270

Let's proceed to step 4:
If we divide 1297 by 270, we get 4 and a remainder of 217.
Put 4 as the next digit of the answer. 
Result so far: 14.0
If we subtract 1080 from 1297, we get 217.
Bring next digit (3) of the dividend behind the 217 and repeat the process: 2173 / 270

Moving on to step 5:
270 can be fit into 2173 8 times, resulting in a remainder of 13.
The number 8 becomes the next digit in our result. 
Result so far: 148.0
Subtract 2160 from 2173 to get 13.
Bring next digit (0) of the dividend behind the 13 and repeat the process: 130 / 270

Advancing to step 6:
270 can be fit into 130 0 times, resulting in a remainder of 130.
Record the quotient 0 as the next digit in the result. 
Result so far: 1480.0
The remainder is 130 after subtracting 0 from 130.
Include the next digit (6) from the dividend after 130, then repeat: 1306 / 270

Advancing to step 7:
1306 divided by 270 is 4 with a remainder of 226.
The number 4 becomes the next digit in our result. 
Result so far: 14804.0
Subtract 1080 from 1306 to get 226.
Append the next digit (2) from the dividend to 226 and continue with: 2262 / 270

Step 8:
270 goes into 2262 8 times with a remainder of 102.
Put 8 as the next digit of the answer. 
Result so far: 148048.0
If we take 2160 away from 2262, we end up with 102.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1020, and continue the process.

On to step 9:
1020 divided by 270 is 3 with a remainder of 210.
Write down 3 as next digit of the result. 
Result so far: 148048.3
The remainder is 210 after subtracting 810 from 1020.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2100, and continue the process.

Moving on to step 10:
270 can be fit into 2100 7 times, resulting in a remainder of 210.
Write down 7 as next digit of the result. 
Result so far: 148048.37
Subtracting 1890 from 2100 leaves us with 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2100, and continue the process.

On to step 11:
The number 270 fits into 2100 7 times, leaving a remainder of 210.
Record the quotient 7 as the next digit in the result. 
Result so far: 148048.377
Deduct 1890 from 2100 and we're left with 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2100, and continue the process.

The final result is 148048.377 with a remainder of 0.021.