39262157 ÷ 495 
We want to figure out the number of times 39262157 can be divided by 495.

Step 1:
495 can be fit into 3 0 times, resulting in a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Bring next digit (9) of the dividend behind the 3 and repeat the process: 39 / 495

Let's proceed to step 2:
When dividing 39 by 495, we get 0 with a remainder of 39.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 39 to get 39.
Grab the next digit (2) from the dividend, add it to 39, then carry on: 392 / 495

Step 3:
When dividing 392 by 495, we get 0 with a remainder of 392.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 392 after subtracting 0 from 392.
Take the next digit (6) from the dividend and append it to 392, then repeat: 3926 / 495

On to step 4:
The number 495 fits into 3926 7 times, leaving a remainder of 461.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
Deduct 3465 from 3926 and we're left with 461.
Append the next digit (2) from the dividend to 461 and continue with: 4612 / 495

Let's proceed to step 5:
When dividing 4612 by 495, we get 9 with a remainder of 157.
Write down 9 as next digit of the result. 
Result so far: 79.0
Deduct 4455 from 4612 and we're left with 157.
Bring next digit (1) of the dividend behind the 157 and repeat the process: 1571 / 495

Going ahead to step 6:
1571 divided by 495 is 3 with a remainder of 86.
Record the quotient 3 as the next digit in the result. 
Result so far: 793.0
Deduct 1485 from 1571 and we're left with 86.
Grab the next digit (5) from the dividend, add it to 86, then carry on: 865 / 495

Step 7:
The number 495 fits into 865 1 times, leaving a remainder of 370.
The number 1 becomes the next digit in our result. 
Result so far: 7931.0
The remainder is 370 after subtracting 495 from 865.
Fetch the next digit (7) from the dividend, attach it to 370 and continue: 3707 / 495

Going ahead to step 8:
495 can be fit into 3707 7 times, resulting in a remainder of 242.
Use 7 as the next digit of our solution. 
Result so far: 79317.0
Subtract 3465 from 3707 to get 242.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2420, and continue the process.

Advancing to step 9:
495 can be fit into 2420 4 times, resulting in a remainder of 440.
The number 4 becomes the next digit in our result. 
Result so far: 79317.4
The remainder is 440 after subtracting 1980 from 2420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4400, and continue the process.

On to step 10:
495 can be fit into 4400 8 times, resulting in a remainder of 440.
The next digit of our result is 8. 
Result so far: 79317.48
If we subtract 3960 from 4400, we get 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4400, and continue the process.

Going ahead to step 11:
The number 495 fits into 4400 8 times, leaving a remainder of 440.
Put 8 as the next digit of the answer. 
Result so far: 79317.488
If we take 3960 away from 4400, we end up with 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4400, and continue the process.

In conclusion, the division gives 79317.488 with a balance of 0.044.