We look at the division of 961421 by 39 
Let's see how many times 39 fits into 961421.

Moving on to step 1:
If we divide 9 by 39, we get 0 and a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Include the next digit (6) from the dividend after 9, then repeat: 96 / 39

Going ahead to step 2:
39 goes into 96 2 times with a remainder of 18.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we subtract 78 from 96, we get 18.
Bring next digit (1) of the dividend behind the 18 and repeat the process: 181 / 39

On to step 3:
181 divided by 39 is 4 with a remainder of 25.
Record the quotient 4 as the next digit in the result. 
Result so far: 24.0
If we take 156 away from 181, we end up with 25.
Include the next digit (4) from the dividend after 25, then repeat: 254 / 39

Step 4:
39 can be fit into 254 6 times, resulting in a remainder of 20.
The number 6 becomes the next digit in our result. 
Result so far: 246.0
Subtracting 234 from 254 leaves us with 20.
Bring next digit (2) of the dividend behind the 20 and repeat the process: 202 / 39

Going ahead to step 5:
The number 39 fits into 202 5 times, leaving a remainder of 7.
Use 5 as the next digit of our solution. 
Result so far: 2465.0
Deduct 195 from 202 and we're left with 7.
Append the next digit (1) from the dividend to 7 and continue with: 71 / 39

Step 6:
If we divide 71 by 39, we get 1 and a remainder of 32.
Record the quotient 1 as the next digit in the result. 
Result so far: 24651.0
Subtracting 39 from 71 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

On to step 7:
320 divided by 39 is 8 with a remainder of 8.
Use 8 as the next digit of our solution. 
Result so far: 24651.8
If we take 312 away from 320, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 8:
80 divided by 39 is 2 with a remainder of 2.
Use 2 as the next digit of our solution. 
Result so far: 24651.82
The remainder is 2 after subtracting 78 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

On to step 9:
39 goes into 20 0 times with a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 24651.82
The remainder is 20 after subtracting 0 from 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 10:
The number 39 fits into 200 5 times, leaving a remainder of 5.
Use 5 as the next digit of our solution. 
Result so far: 24651.8205
Subtract 195 from 200 to get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

On to step 11:
If we divide 50 by 39, we get 1 and a remainder of 11.
Put 1 as the next digit of the answer. 
Result so far: 24651.82051
If we take 39 away from 50, we end up with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Moving on to step 12:
110 divided by 39 is 2 with a remainder of 32.
The number 2 becomes the next digit in our result. 
Result so far: 24651.820512
Deduct 78 from 110 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Moving on to step 13:
39 can be fit into 320 8 times, resulting in a remainder of 8.
The next digit of our result is 8. 
Result so far: 24651.8205128
If we subtract 312 from 320, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 14:
80 divided by 39 is 2 with a remainder of 2.
Use 2 as the next digit of our solution. 
Result so far: 24651.82051282
Subtract 78 from 80 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

After the division, we end up with 24651.82051282 and a remainder of 2e-09.