Let's divide 39646094 by 821
We want to divide 39646094 by 821.

On to step 1:
3 divided by 821 is 0 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.
Append the next digit (9) from the dividend to 3 and continue with: 39 / 821

Going ahead to step 2:
The number 821 fits into 39 0 times, leaving a remainder of 39.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 39 to get 39.
Fetch the next digit (6) from the dividend, attach it to 39 and continue: 396 / 821

On to step 3:
821 can be fit into 396 0 times, resulting in a remainder of 396.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 396, we end up with 396.
Take the next digit (4) from the dividend and append it to 396, then repeat: 3964 / 821

Let's proceed to step 4:
When dividing 3964 by 821, we get 4 with a remainder of 680.
The next digit of our result is 4. 
Result so far: 4.0
Subtract 3284 from 3964 to get 680.
Fetch the next digit (6) from the dividend, attach it to 680 and continue: 6806 / 821

Going ahead to step 5:
If we divide 6806 by 821, we get 8 and a remainder of 238.
Record the quotient 8 as the next digit in the result. 
Result so far: 48.0
Subtract 6568 from 6806 to get 238.
Take the next digit (0) from the dividend and append it to 238, then repeat: 2380 / 821

Going ahead to step 6:
The number 821 fits into 2380 2 times, leaving a remainder of 738.
The next digit of our result is 2. 
Result so far: 482.0
Subtracting 1642 from 2380 leaves us with 738.
Append the next digit (9) from the dividend to 738 and continue with: 7389 / 821

On to step 7:
When dividing 7389 by 821, we get 9 with a remainder of 0.
The number 9 becomes the next digit in our result. 
Result so far: 4829.0
If we take 7389 away from 7389, we end up with 0.
Fetch the next digit (4) from the dividend, attach it to 0 and continue: 4 / 821

Step 8:
821 goes into 4 0 times with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 48290.0
If we take 0 away from 4, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 9:
If we divide 40 by 821, we get 0 and a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 48290.0
The remainder is 40 after subtracting 0 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 10:
821 goes into 400 0 times with a remainder of 400.
Record the quotient 0 as the next digit in the result. 
Result so far: 48290.0
Subtract 0 from 400 to get 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

The final result is 48290.0 with a remainder of 0.4.