43939676 ÷ 396 
We're looking to find how many times 396 goes into 43939676.

Let's proceed to step 1:
The number 396 fits into 4 0 times, leaving a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Include the next digit (3) from the dividend after 4, then repeat: 43 / 396

Advancing to step 2:
When dividing 43 by 396, we get 0 with a remainder of 43.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 43, we get 43.
Bring next digit (9) of the dividend behind the 43 and repeat the process: 439 / 396

On to step 3:
The number 396 fits into 439 1 times, leaving a remainder of 43.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 396 from 439 leaves us with 43.
Append the next digit (3) from the dividend to 43 and continue with: 433 / 396

Advancing to step 4:
396 goes into 433 1 times with a remainder of 37.
Record the quotient 1 as the next digit in the result. 
Result so far: 11.0
Subtracting 396 from 433 leaves us with 37.
Include the next digit (9) from the dividend after 37, then repeat: 379 / 396

Step 5:
If we divide 379 by 396, we get 0 and a remainder of 379.
Record the quotient 0 as the next digit in the result. 
Result so far: 110.0
If we subtract 0 from 379, we get 379.
Bring next digit (6) of the dividend behind the 379 and repeat the process: 3796 / 396

Advancing to step 6:
396 goes into 3796 9 times with a remainder of 232.
The number 9 becomes the next digit in our result. 
Result so far: 1109.0
Subtracting 3564 from 3796 leaves us with 232.
Take the next digit (7) from the dividend and append it to 232, then repeat: 2327 / 396

On to step 7:
396 can be fit into 2327 5 times, resulting in a remainder of 347.
Record the quotient 5 as the next digit in the result. 
Result so far: 11095.0
Subtracting 1980 from 2327 leaves us with 347.
Grab the next digit (6) from the dividend, add it to 347, then carry on: 3476 / 396

Let's proceed to step 8:
3476 divided by 396 is 8 with a remainder of 308.
The number 8 becomes the next digit in our result. 
Result so far: 110958.0
If we subtract 3168 from 3476, we get 308.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3080, and continue the process.

Step 9:
When dividing 3080 by 396, we get 7 with a remainder of 308.
The next digit of our result is 7. 
Result so far: 110958.7
If we take 2772 away from 3080, 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.

Moving on to step 10:
When dividing 3080 by 396, we get 7 with a remainder of 308.
Record the quotient 7 as the next digit in the result. 
Result so far: 110958.77
Subtracting 2772 from 3080 leaves us 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.

Our division results in 110958.77 with a remaining 0.308.