We're dividing 39721781 by 232 
We're looking to find how many times 232 goes into 39721781.

On to step 1:
When dividing 3 by 232, we get 0 with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Fetch the next digit (9) from the dividend, attach it to 3 and continue: 39 / 232

Let's proceed to step 2:
If we divide 39 by 232, we get 0 and a remainder of 39.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 39 and we're left with 39.
Append the next digit (7) from the dividend to 39 and continue with: 397 / 232

Moving on to step 3:
232 goes into 397 1 times with a remainder of 165.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 232 from 397 and we're left with 165.
Append the next digit (2) from the dividend to 165 and continue with: 1652 / 232

Moving on to step 4:
1652 divided by 232 is 7 with a remainder of 28.
Put 7 as the next digit of the answer. 
Result so far: 17.0
The remainder is 28 after subtracting 1624 from 1652.
Append the next digit (1) from the dividend to 28 and continue with: 281 / 232

Advancing to step 5:
If we divide 281 by 232, we get 1 and a remainder of 49.
Use 1 as the next digit of our solution. 
Result so far: 171.0
Deduct 232 from 281 and we're left with 49.
Append the next digit (7) from the dividend to 49 and continue with: 497 / 232

Step 6:
If we divide 497 by 232, we get 2 and a remainder of 33.
Use 2 as the next digit of our solution. 
Result so far: 1712.0
The remainder is 33 after subtracting 464 from 497.
Bring next digit (8) of the dividend behind the 33 and repeat the process: 338 / 232

Step 7:
If we divide 338 by 232, we get 1 and a remainder of 106.
The number 1 becomes the next digit in our result. 
Result so far: 17121.0
Deduct 232 from 338 and we're left with 106.
Include the next digit (1) from the dividend after 106, then repeat: 1061 / 232

Going ahead to step 8:
1061 divided by 232 is 4 with a remainder of 133.
Put 4 as the next digit of the answer. 
Result so far: 171214.0
Deduct 928 from 1061 and we're left with 133.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1330, and continue the process.

Moving on to step 9:
1330 divided by 232 is 5 with a remainder of 170.
Write down 5 as next digit of the result. 
Result so far: 171214.5
Subtract 1160 from 1330 to get 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1700, and continue the process.

Moving on to step 10:
If we divide 1700 by 232, we get 7 and a remainder of 76.
Put 7 as the next digit of the answer. 
Result so far: 171214.57
Deduct 1624 from 1700 and we're left with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Advancing to step 11:
If we divide 760 by 232, we get 3 and a remainder of 64.
The number 3 becomes the next digit in our result. 
Result so far: 171214.573
Subtracting 696 from 760 leaves us with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Step 12:
When dividing 640 by 232, we get 2 with a remainder of 176.
Put 2 as the next digit of the answer. 
Result so far: 171214.5732
If we take 464 away from 640, we end up with 176.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1760, and continue the process.

Advancing to step 13:
232 can be fit into 1760 7 times, resulting in a remainder of 136.
Record the quotient 7 as the next digit in the result. 
Result so far: 171214.57327
Subtract 1624 from 1760 to get 136.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1360, and continue the process.

Moving on to step 14:
If we divide 1360 by 232, we get 5 and a remainder of 200.
Use 5 as the next digit of our solution. 
Result so far: 171214.573275
Deduct 1160 from 1360 and we're left with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Going ahead to step 15:
The number 232 fits into 2000 8 times, leaving a remainder of 144.
The number 8 becomes the next digit in our result. 
Result so far: 171214.5732758
If we take 1856 away from 2000, we end up with 144.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1440, and continue the process.

Going ahead to step 16:
232 goes into 1440 6 times with a remainder of 48.
Record the quotient 6 as the next digit in the result. 
Result so far: 171214.57327586
If we take 1392 away from 1440, we end up with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

In conclusion, the division gives 171214.57327586 with a balance of 4.8e-08.