We're dividing 39409604 by 723 
We're looking to find how many times 723 goes into 39409604.

On to step 1:
723 goes into 3 0 times with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Include the next digit (9) from the dividend after 3, then repeat: 39 / 723

Moving on to step 2:
The number 723 fits into 39 0 times, leaving a remainder of 39.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 39, we end up with 39.
Append the next digit (4) from the dividend to 39 and continue with: 394 / 723

Let's proceed to step 3:
723 goes into 394 0 times with a remainder of 394.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 394 and we're left with 394.
Include the next digit (0) from the dividend after 394, then repeat: 3940 / 723

Step 4:
If we divide 3940 by 723, we get 5 and a remainder of 325.
Put 5 as the next digit of the answer. 
Result so far: 5.0
Subtract 3615 from 3940 to get 325.
Take the next digit (9) from the dividend and append it to 325, then repeat: 3259 / 723

Step 5:
3259 divided by 723 is 4 with a remainder of 367.
Put 4 as the next digit of the answer. 
Result so far: 54.0
Subtract 2892 from 3259 to get 367.
Include the next digit (6) from the dividend after 367, then repeat: 3676 / 723

On to step 6:
The number 723 fits into 3676 5 times, leaving a remainder of 61.
Write down 5 as next digit of the result. 
Result so far: 545.0
Subtracting 3615 from 3676 leaves us with 61.
Take the next digit (0) from the dividend and append it to 61, then repeat: 610 / 723

On to step 7:
610 divided by 723 is 0 with a remainder of 610.
The number 0 becomes the next digit in our result. 
Result so far: 5450.0
Deduct 0 from 610 and we're left with 610.
Grab the next digit (4) from the dividend, add it to 610, then carry on: 6104 / 723

Going ahead to step 8:
723 can be fit into 6104 8 times, resulting in a remainder of 320.
Put 8 as the next digit of the answer. 
Result so far: 54508.0
If we take 5784 away from 6104, we end up with 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

Advancing to step 9:
3200 divided by 723 is 4 with a remainder of 308.
Write down 4 as next digit of the result. 
Result so far: 54508.4
If we take 2892 away from 3200, we end up with 308.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3080, and continue the process.

Going ahead to step 10:
723 goes into 3080 4 times with a remainder of 188.
Use 4 as the next digit of our solution. 
Result so far: 54508.44
Deduct 2892 from 3080 and we're left with 188.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1880, and continue the process.

The final outcome is 54508.44, with a leftover of 0.188.