We're dividing 972823 by 39 
We want to divide 972823 by 39.

On to step 1:
The number 39 fits into 9 0 times, leaving a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Bring next digit (7) of the dividend behind the 9 and repeat the process: 97 / 39

Moving on to step 2:
97 divided by 39 is 2 with a remainder of 19.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtract 78 from 97 to get 19.
Take the next digit (2) from the dividend and append it to 19, then repeat: 192 / 39

On to step 3:
When dividing 192 by 39, we get 4 with a remainder of 36.
Write down 4 as next digit of the result. 
Result so far: 24.0
The remainder is 36 after subtracting 156 from 192.
Grab the next digit (8) from the dividend, add it to 36, then carry on: 368 / 39

Let's proceed to step 4:
368 divided by 39 is 9 with a remainder of 17.
Record the quotient 9 as the next digit in the result. 
Result so far: 249.0
Deduct 351 from 368 and we're left with 17.
Take the next digit (2) from the dividend and append it to 17, then repeat: 172 / 39

Advancing to step 5:
172 divided by 39 is 4 with a remainder of 16.
The next digit of our result is 4. 
Result so far: 2494.0
The remainder is 16 after subtracting 156 from 172.
Take the next digit (3) from the dividend and append it to 16, then repeat: 163 / 39

Advancing to step 6:
163 divided by 39 is 4 with a remainder of 7.
The number 4 becomes the next digit in our result. 
Result so far: 24944.0
Deduct 156 from 163 and we're left with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Going ahead to step 7:
39 can be fit into 70 1 times, resulting in a remainder of 31.
Write down 1 as next digit of the result. 
Result so far: 24944.1
Subtracting 39 from 70 leaves us with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

On to step 8:
39 can be fit into 310 7 times, resulting in a remainder of 37.
Record the quotient 7 as the next digit in the result. 
Result so far: 24944.17
If we subtract 273 from 310, we get 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Step 9:
39 goes into 370 9 times with a remainder of 19.
Use 9 as the next digit of our solution. 
Result so far: 24944.179
Subtracting 351 from 370 leaves us with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Moving on to step 10:
The number 39 fits into 190 4 times, leaving a remainder of 34.
The number 4 becomes the next digit in our result. 
Result so far: 24944.1794
Deduct 156 from 190 and we're left with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Advancing to step 11:
When dividing 340 by 39, we get 8 with a remainder of 28.
Record the quotient 8 as the next digit in the result. 
Result so far: 24944.17948
Subtract 312 from 340 to get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Step 12:
39 goes into 280 7 times with a remainder of 7.
Put 7 as the next digit of the answer. 
Result so far: 24944.179487
Deduct 273 from 280 and we're left with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Advancing to step 13:
70 divided by 39 is 1 with a remainder of 31.
The number 1 becomes the next digit in our result. 
Result so far: 24944.1794871
If we subtract 39 from 70, we get 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

On to step 14:
When dividing 310 by 39, we get 7 with a remainder of 37.
The number 7 becomes the next digit in our result. 
Result so far: 24944.17948717
If we subtract 273 from 310, we get 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

The quotient of the division is 24944.17948717, and the remainder is 3.7e-08.