We're dividing 39705317 by 861 
Our goal is to divide 39705317 by 861.

Step 1:
861 goes into 3 0 times with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Grab the next digit (9) from the dividend, add it to 3, then carry on: 39 / 861

Moving on to step 2:
If we divide 39 by 861, we get 0 and a remainder of 39.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 39 and we're left with 39.
Fetch the next digit (7) from the dividend, attach it to 39 and continue: 397 / 861

Advancing to step 3:
When dividing 397 by 861, we get 0 with a remainder of 397.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 397 and we're left with 397.
Fetch the next digit (0) from the dividend, attach it to 397 and continue: 3970 / 861

Step 4:
If we divide 3970 by 861, we get 4 and a remainder of 526.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Deduct 3444 from 3970 and we're left with 526.
Append the next digit (5) from the dividend to 526 and continue with: 5265 / 861

Moving on to step 5:
5265 divided by 861 is 6 with a remainder of 99.
The number 6 becomes the next digit in our result. 
Result so far: 46.0
If we take 5166 away from 5265, we end up with 99.
Fetch the next digit (3) from the dividend, attach it to 99 and continue: 993 / 861

Moving on to step 6:
861 can be fit into 993 1 times, resulting in a remainder of 132.
The number 1 becomes the next digit in our result. 
Result so far: 461.0
If we take 861 away from 993, we end up with 132.
Grab the next digit (1) from the dividend, add it to 132, then carry on: 1321 / 861

Step 7:
The number 861 fits into 1321 1 times, leaving a remainder of 460.
The next digit of our result is 1. 
Result so far: 4611.0
The remainder is 460 after subtracting 861 from 1321.
Include the next digit (7) from the dividend after 460, then repeat: 4607 / 861

Going ahead to step 8:
The number 861 fits into 4607 5 times, leaving a remainder of 302.
Record the quotient 5 as the next digit in the result. 
Result so far: 46115.0
Subtract 4305 from 4607 to get 302.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3020, and continue the process.

Let's proceed to step 9:
When dividing 3020 by 861, we get 3 with a remainder of 437.
The next digit of our result is 3. 
Result so far: 46115.3
If we take 2583 away from 3020, we end up with 437.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4370, and continue the process.

Let's proceed to step 10:
If we divide 4370 by 861, we get 5 and a remainder of 65.
Put 5 as the next digit of the answer. 
Result so far: 46115.35
Deduct 4305 from 4370 and we're left with 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Going ahead to step 11:
861 can be fit into 650 0 times, resulting in a remainder of 650.
Write down 0 as next digit of the result. 
Result so far: 46115.35
The remainder is 650 after subtracting 0 from 650.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6500, and continue the process.

Going ahead to step 12:
If we divide 6500 by 861, we get 7 and a remainder of 473.
The next digit of our result is 7. 
Result so far: 46115.3507
If we take 6027 away from 6500, we end up with 473.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4730, and continue the process.

On to step 13:
When dividing 4730 by 861, we get 5 with a remainder of 425.
Record the quotient 5 as the next digit in the result. 
Result so far: 46115.35075
Deduct 4305 from 4730 and we're left with 425.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4250, and continue the process.

Advancing to step 14:
When dividing 4250 by 861, we get 4 with a remainder of 806.
Record the quotient 4 as the next digit in the result. 
Result so far: 46115.350754
Subtracting 3444 from 4250 leaves us with 806.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8060, and continue the process.

Moving on to step 15:
861 can be fit into 8060 9 times, resulting in a remainder of 311.
Record the quotient 9 as the next digit in the result. 
Result so far: 46115.3507549
Subtract 7749 from 8060 to get 311.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3110, and continue the process.

On to step 16:
The number 861 fits into 3110 3 times, leaving a remainder of 527.
Use 3 as the next digit of our solution. 
Result so far: 46115.35075493
The remainder is 527 after subtracting 2583 from 3110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5270, and continue the process.

The final result is 46115.35075493 with a remainder of 5.27e-07.