39558071 ÷ 323 
We want to figure out the number of times 39558071 can be divided by 323.

Step 1:
323 goes into 3 0 times with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Include the next digit (9) from the dividend after 3, then repeat: 39 / 323

On to step 2:
If we divide 39 by 323, we get 0 and a remainder of 39.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 39 leaves us with 39.
Grab the next digit (5) from the dividend, add it to 39, then carry on: 395 / 323

Advancing to step 3:
If we divide 395 by 323, we get 1 and a remainder of 72.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 72 after subtracting 323 from 395.
Append the next digit (5) from the dividend to 72 and continue with: 725 / 323

Step 4:
323 can be fit into 725 2 times, resulting in a remainder of 79.
The next digit of our result is 2. 
Result so far: 12.0
The remainder is 79 after subtracting 646 from 725.
Take the next digit (8) from the dividend and append it to 79, then repeat: 798 / 323

Moving on to step 5:
323 goes into 798 2 times with a remainder of 152.
The number 2 becomes the next digit in our result. 
Result so far: 122.0
Subtracting 646 from 798 leaves us with 152.
Append the next digit (0) from the dividend to 152 and continue with: 1520 / 323

Going ahead to step 6:
323 goes into 1520 4 times with a remainder of 228.
Record the quotient 4 as the next digit in the result. 
Result so far: 1224.0
Subtracting 1292 from 1520 leaves us with 228.
Grab the next digit (7) from the dividend, add it to 228, then carry on: 2287 / 323

Moving on to step 7:
When dividing 2287 by 323, we get 7 with a remainder of 26.
Use 7 as the next digit of our solution. 
Result so far: 12247.0
If we take 2261 away from 2287, we end up with 26.
Append the next digit (1) from the dividend to 26 and continue with: 261 / 323

Going ahead to step 8:
If we divide 261 by 323, we get 0 and a remainder of 261.
Use 0 as the next digit of our solution. 
Result so far: 122470.0
If we take 0 away from 261, we end up with 261.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2610, and continue the process.

Going ahead to step 9:
When dividing 2610 by 323, we get 8 with a remainder of 26.
Put 8 as the next digit of the answer. 
Result so far: 122470.8
The remainder is 26 after subtracting 2584 from 2610.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Moving on to step 10:
If we divide 260 by 323, we get 0 and a remainder of 260.
The number 0 becomes the next digit in our result. 
Result so far: 122470.8
Subtracting 0 from 260 leaves us with 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

Let's proceed to step 11:
If we divide 2600 by 323, we get 8 and a remainder of 16.
The number 8 becomes the next digit in our result. 
Result so far: 122470.808
Deduct 2584 from 2600 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Going ahead to step 12:
When dividing 160 by 323, we get 0 with a remainder of 160.
Put 0 as the next digit of the answer. 
Result so far: 122470.808
The remainder is 160 after subtracting 0 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

On to step 13:
When dividing 1600 by 323, we get 4 with a remainder of 308.
The number 4 becomes the next digit in our result. 
Result so far: 122470.80804
Deduct 1292 from 1600 and we're left 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.

Advancing to step 14:
The number 323 fits into 3080 9 times, leaving a remainder of 173.
Write down 9 as next digit of the result. 
Result so far: 122470.808049
Subtracting 2907 from 3080 leaves us with 173.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1730, and continue the process.

Moving on to step 15:
323 goes into 1730 5 times with a remainder of 115.
Write down 5 as next digit of the result. 
Result so far: 122470.8080495
Subtracting 1615 from 1730 leaves us with 115.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1150, and continue the process.

Going ahead to step 16:
323 can be fit into 1150 3 times, resulting in a remainder of 181.
Put 3 as the next digit of the answer. 
Result so far: 122470.80804953
Deduct 969 from 1150 and we're left with 181.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1810, and continue the process.

Our division results in 122470.80804953 with a remaining 1.81e-07.