We divide 39992860 by 72
We're looking to find how many times 72 goes into 39992860.

Step 1:
When dividing 3 by 72, we get 0 with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Append the next digit (9) from the dividend to 3 and continue with: 39 / 72

Step 2:
72 can be fit into 39 0 times, resulting in a remainder of 39.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 39 leaves us with 39.
Include the next digit (9) from the dividend after 39, then repeat: 399 / 72

On to step 3:
The number 72 fits into 399 5 times, leaving a remainder of 39.
Write down 5 as next digit of the result. 
Result so far: 5.0
Deduct 360 from 399 and we're left with 39.
Grab the next digit (9) from the dividend, add it to 39, then carry on: 399 / 72

Going ahead to step 4:
When dividing 399 by 72, we get 5 with a remainder of 39.
Put 5 as the next digit of the answer. 
Result so far: 55.0
The remainder is 39 after subtracting 360 from 399.
Bring next digit (2) of the dividend behind the 39 and repeat the process: 392 / 72

Let's proceed to step 5:
392 divided by 72 is 5 with a remainder of 32.
The next digit of our result is 5. 
Result so far: 555.0
If we subtract 360 from 392, we get 32.
Bring next digit (8) of the dividend behind the 32 and repeat the process: 328 / 72

Moving on to step 6:
The number 72 fits into 328 4 times, leaving a remainder of 40.
Record the quotient 4 as the next digit in the result. 
Result so far: 5554.0
The remainder is 40 after subtracting 288 from 328.
Bring next digit (6) of the dividend behind the 40 and repeat the process: 406 / 72

Advancing to step 7:
72 goes into 406 5 times with a remainder of 46.
The next digit of our result is 5. 
Result so far: 55545.0
Deduct 360 from 406 and we're left with 46.
Take the next digit (0) from the dividend and append it to 46, then repeat: 460 / 72

On to step 8:
The number 72 fits into 460 6 times, leaving a remainder of 28.
Put 6 as the next digit of the answer. 
Result so far: 555456.0
If we subtract 432 from 460, we 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.

Going ahead to step 9:
When dividing 280 by 72, we get 3 with a remainder of 64.
The number 3 becomes the next digit in our result. 
Result so far: 555456.3
If we take 216 away from 280, we end up with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Advancing to step 10:
The number 72 fits into 640 8 times, leaving a remainder of 64.
Record the quotient 8 as the next digit in the result. 
Result so far: 555456.38
If we subtract 576 from 640, we get 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Step 11:
72 goes into 640 8 times with a remainder of 64.
The next digit of our result is 8. 
Result so far: 555456.388
If we subtract 576 from 640, we get 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Our division results in 555456.388 with a remaining 0.0064.