We look at the division of 39947538 by 925 
We want to figure out the number of times 39947538 can be divided by 925.

Let's proceed to step 1:
925 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
The remainder is 3 after subtracting 0 from 3.
Append the next digit (9) from the dividend to 3 and continue with: 39 / 925

On to step 2:
When dividing 39 by 925, we get 0 with 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.
Take the next digit (9) from the dividend and append it to 39, then repeat: 399 / 925

On to step 3:
The number 925 fits into 399 0 times, leaving a remainder of 399.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 399 and we're left with 399.
Fetch the next digit (4) from the dividend, attach it to 399 and continue: 3994 / 925

Step 4:
The number 925 fits into 3994 4 times, leaving a remainder of 294.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
If we take 3700 away from 3994, we end up with 294.
Grab the next digit (7) from the dividend, add it to 294, then carry on: 2947 / 925

Advancing to step 5:
If we divide 2947 by 925, we get 3 and a remainder of 172.
Use 3 as the next digit of our solution. 
Result so far: 43.0
Subtracting 2775 from 2947 leaves us with 172.
Grab the next digit (5) from the dividend, add it to 172, then carry on: 1725 / 925

Let's proceed to step 6:
When dividing 1725 by 925, we get 1 with a remainder of 800.
The number 1 becomes the next digit in our result. 
Result so far: 431.0
Deduct 925 from 1725 and we're left with 800.
Bring next digit (3) of the dividend behind the 800 and repeat the process: 8003 / 925

Advancing to step 7:
The number 925 fits into 8003 8 times, leaving a remainder of 603.
The next digit of our result is 8. 
Result so far: 4318.0
If we subtract 7400 from 8003, we get 603.
Include the next digit (8) from the dividend after 603, then repeat: 6038 / 925

Step 8:
925 goes into 6038 6 times with a remainder of 488.
Put 6 as the next digit of the answer. 
Result so far: 43186.0
If we take 5550 away from 6038, we end up with 488.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4880, and continue the process.

Moving on to step 9:
4880 divided by 925 is 5 with a remainder of 255.
The number 5 becomes the next digit in our result. 
Result so far: 43186.5
Subtracting 4625 from 4880 leaves us with 255.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2550, and continue the process.

Let's proceed to step 10:
925 goes into 2550 2 times with a remainder of 700.
Use 2 as the next digit of our solution. 
Result so far: 43186.52
Deduct 1850 from 2550 and we're left with 700.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7000, and continue the process.

Moving on to step 11:
925 can be fit into 7000 7 times, resulting in a remainder of 525.
Write down 7 as next digit of the result. 
Result so far: 43186.527
Deduct 6475 from 7000 and we're left with 525.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5250, and continue the process.

Moving on to step 12:
If we divide 5250 by 925, we get 5 and a remainder of 625.
Write down 5 as next digit of the result. 
Result so far: 43186.5275
If we subtract 4625 from 5250, we get 625.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6250, and continue the process.

Let's proceed to step 13:
925 goes into 6250 6 times with a remainder of 700.
Record the quotient 6 as the next digit in the result. 
Result so far: 43186.52756
Subtract 5550 from 6250 to get 700.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7000, and continue the process.

Moving on to step 14:
925 can be fit into 7000 7 times, resulting in a remainder of 525.
Write down 7 as next digit of the result. 
Result so far: 43186.527567
If we subtract 6475 from 7000, we get 525.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5250, and continue the process.

Advancing to step 15:
The number 925 fits into 5250 5 times, leaving a remainder of 625.
Put 5 as the next digit of the answer. 
Result so far: 43186.5275675
If we take 4625 away from 5250, we end up with 625.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6250, and continue the process.

Let's proceed to step 16:
925 can be fit into 6250 6 times, resulting in a remainder of 700.
Write down 6 as next digit of the result. 
Result so far: 43186.52756756
The remainder is 700 after subtracting 5550 from 6250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7000, and continue the process.

The final result is 43186.52756756 with a remainder of 7e-07.