We look at the division of 39443691 by 824 
Let's see how many times 824 fits into 39443691.

Advancing to step 1:
If we divide 3 by 824, we get 0 and a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Fetch the next digit (9) from the dividend, attach it to 3 and continue: 39 / 824

On to step 2:
The number 824 fits into 39 0 times, leaving a remainder of 39.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 39 leaves us with 39.
Fetch the next digit (4) from the dividend, attach it to 39 and continue: 394 / 824

Going ahead to step 3:
824 goes into 394 0 times with a remainder of 394.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 394 to get 394.
Bring next digit (4) of the dividend behind the 394 and repeat the process: 3944 / 824

Step 4:
824 goes into 3944 4 times with a remainder of 648.
The next digit of our result is 4. 
Result so far: 4.0
The remainder is 648 after subtracting 3296 from 3944.
Take the next digit (3) from the dividend and append it to 648, then repeat: 6483 / 824

Going ahead to step 5:
824 can be fit into 6483 7 times, resulting in a remainder of 715.
The number 7 becomes the next digit in our result. 
Result so far: 47.0
Subtracting 5768 from 6483 leaves us with 715.
Append the next digit (6) from the dividend to 715 and continue with: 7156 / 824

Step 6:
7156 divided by 824 is 8 with a remainder of 564.
The next digit of our result is 8. 
Result so far: 478.0
Deduct 6592 from 7156 and we're left with 564.
Fetch the next digit (9) from the dividend, attach it to 564 and continue: 5649 / 824

On to step 7:
824 goes into 5649 6 times with a remainder of 705.
Record the quotient 6 as the next digit in the result. 
Result so far: 4786.0
If we take 4944 away from 5649, we end up with 705.
Grab the next digit (1) from the dividend, add it to 705, then carry on: 7051 / 824

Moving on to step 8:
7051 divided by 824 is 8 with a remainder of 459.
Use 8 as the next digit of our solution. 
Result so far: 47868.0
Subtract 6592 from 7051 to get 459.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4590, and continue the process.

On to step 9:
The number 824 fits into 4590 5 times, leaving a remainder of 470.
Record the quotient 5 as the next digit in the result. 
Result so far: 47868.5
If we take 4120 away from 4590, we end up with 470.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4700, and continue the process.

Let's proceed to step 10:
When dividing 4700 by 824, we get 5 with a remainder of 580.
Record the quotient 5 as the next digit in the result. 
Result so far: 47868.55
If we subtract 4120 from 4700, we get 580.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5800, and continue the process.

The final result is 47868.55 with a remainder of 0.58.