548821 ÷ 39 
We want to figure out the number of times 548821 can be divided by 39.

Advancing to step 1:
When dividing 5 by 39, we get 0 with a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Grab the next digit (4) from the dividend, add it to 5, then carry on: 54 / 39

Going ahead to step 2:
39 can be fit into 54 1 times, resulting in a remainder of 15.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtracting 39 from 54 leaves us with 15.
Append the next digit (8) from the dividend to 15 and continue with: 158 / 39

Going ahead to step 3:
When dividing 158 by 39, we get 4 with a remainder of 2.
Use 4 as the next digit of our solution. 
Result so far: 14.0
Subtract 156 from 158 to get 2.
Fetch the next digit (8) from the dividend, attach it to 2 and continue: 28 / 39

Moving on to step 4:
39 goes into 28 0 times with a remainder of 28.
Write down 0 as next digit of the result. 
Result so far: 140.0
Subtract 0 from 28 to get 28.
Include the next digit (2) from the dividend after 28, then repeat: 282 / 39

Advancing to step 5:
282 divided by 39 is 7 with a remainder of 9.
Use 7 as the next digit of our solution. 
Result so far: 1407.0
If we subtract 273 from 282, we get 9.
Take the next digit (1) from the dividend and append it to 9, then repeat: 91 / 39

Let's proceed to step 6:
When dividing 91 by 39, we get 2 with a remainder of 13.
Write down 2 as next digit of the result. 
Result so far: 14072.0
If we take 78 away from 91, we end up with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

On to step 7:
The number 39 fits into 130 3 times, leaving a remainder of 13.
Use 3 as the next digit of our solution. 
Result so far: 14072.3
If we subtract 117 from 130, we get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Let's proceed to step 8:
39 can be fit into 130 3 times, resulting in a remainder of 13.
The next digit of our result is 3. 
Result so far: 14072.33
The remainder is 13 after subtracting 117 from 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

The final outcome is 14072.33, with a leftover of 0.013.