We look at the division of 39661 by 28 
We want to divide 39661 by 28.

Step 1:
28 goes into 3 0 times with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Fetch the next digit (9) from the dividend, attach it to 3 and continue: 39 / 28

Step 2:
28 goes into 39 1 times with a remainder of 11.
The next digit of our result is 1. 
Result so far: 1.0
The remainder is 11 after subtracting 28 from 39.
Bring next digit (6) of the dividend behind the 11 and repeat the process: 116 / 28

Moving on to step 3:
If we divide 116 by 28, we get 4 and a remainder of 4.
Write down 4 as next digit of the result. 
Result so far: 14.0
If we subtract 112 from 116, we get 4.
Grab the next digit (6) from the dividend, add it to 4, then carry on: 46 / 28

On to step 4:
If we divide 46 by 28, we get 1 and a remainder of 18.
Put 1 as the next digit of the answer. 
Result so far: 141.0
If we take 28 away from 46, we end up with 18.
Append the next digit (1) from the dividend to 18 and continue with: 181 / 28

Advancing to step 5:
The number 28 fits into 181 6 times, leaving a remainder of 13.
Put 6 as the next digit of the answer. 
Result so far: 1416.0
Subtract 168 from 181 to 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.

Moving on to step 6:
28 can be fit into 130 4 times, resulting in a remainder of 18.
Record the quotient 4 as the next digit in the result. 
Result so far: 1416.4
The remainder is 18 after subtracting 112 from 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

On to step 7:
28 goes into 180 6 times with a remainder of 12.
The next digit of our result is 6. 
Result so far: 1416.46
Deduct 168 from 180 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 8:
If we divide 120 by 28, we get 4 and a remainder of 8.
Use 4 as the next digit of our solution. 
Result so far: 1416.464
The remainder is 8 after subtracting 112 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 9:
28 goes into 80 2 times with a remainder of 24.
Write down 2 as next digit of the result. 
Result so far: 1416.4642
If we subtract 56 from 80, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 10:
28 can be fit into 240 8 times, resulting in a remainder of 16.
Record the quotient 8 as the next digit in the result. 
Result so far: 1416.46428
If we subtract 224 from 240, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 11:
When dividing 160 by 28, we get 5 with a remainder of 20.
Use 5 as the next digit of our solution. 
Result so far: 1416.464285
The remainder is 20 after subtracting 140 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 12:
When dividing 200 by 28, we get 7 with a remainder of 4.
The number 7 becomes the next digit in our result. 
Result so far: 1416.4642857
Subtract 196 from 200 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 13:
28 can be fit into 40 1 times, resulting in a remainder of 12.
Write down 1 as next digit of the result. 
Result so far: 1416.46428571
Subtracting 28 from 40 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

The quotient of the division is 1416.46428571, and the remainder is 1.2e-08.