39221324 ÷ 661 
Our goal is to divide 39221324 by 661.

Step 1:
3 divided by 661 is 0 with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Include the next digit (9) from the dividend after 3, then repeat: 39 / 661

Advancing to step 2:
The number 661 fits into 39 0 times, leaving a remainder of 39.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 39 after subtracting 0 from 39.
Fetch the next digit (2) from the dividend, attach it to 39 and continue: 392 / 661

On to step 3:
When dividing 392 by 661, we get 0 with a remainder of 392.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 392 and we're left with 392.
Grab the next digit (2) from the dividend, add it to 392, then carry on: 3922 / 661

Moving on to step 4:
The number 661 fits into 3922 5 times, leaving a remainder of 617.
Put 5 as the next digit of the answer. 
Result so far: 5.0
Subtract 3305 from 3922 to get 617.
Append the next digit (1) from the dividend to 617 and continue with: 6171 / 661

Going ahead to step 5:
661 can be fit into 6171 9 times, resulting in a remainder of 222.
Record the quotient 9 as the next digit in the result. 
Result so far: 59.0
Subtract 5949 from 6171 to get 222.
Include the next digit (3) from the dividend after 222, then repeat: 2223 / 661

Moving on to step 6:
2223 divided by 661 is 3 with a remainder of 240.
Record the quotient 3 as the next digit in the result. 
Result so far: 593.0
If we subtract 1983 from 2223, we get 240.
Bring next digit (2) of the dividend behind the 240 and repeat the process: 2402 / 661

On to step 7:
The number 661 fits into 2402 3 times, leaving a remainder of 419.
Put 3 as the next digit of the answer. 
Result so far: 5933.0
The remainder is 419 after subtracting 1983 from 2402.
Bring next digit (4) of the dividend behind the 419 and repeat the process: 4194 / 661

Advancing to step 8:
The number 661 fits into 4194 6 times, leaving a remainder of 228.
The number 6 becomes the next digit in our result. 
Result so far: 59336.0
If we take 3966 away from 4194, we end up with 228.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2280, and continue the process.

On to step 9:
2280 divided by 661 is 3 with a remainder of 297.
The number 3 becomes the next digit in our result. 
Result so far: 59336.3
If we take 1983 away from 2280, we end up with 297.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2970, and continue the process.

Advancing to step 10:
If we divide 2970 by 661, we get 4 and a remainder of 326.
Record the quotient 4 as the next digit in the result. 
Result so far: 59336.34
The remainder is 326 after subtracting 2644 from 2970.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3260, and continue the process.

On to step 11:
661 goes into 3260 4 times with a remainder of 616.
Write down 4 as next digit of the result. 
Result so far: 59336.344
Subtracting 2644 from 3260 leaves us with 616.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6160, and continue the process.

Our division results in 59336.344 with a remaining 0.0616.