We're dividing 39729805 by 971 
We want to figure out the number of times 39729805 can be divided by 971.

Moving on to step 1:
When dividing 3 by 971, we get 0 with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Append the next digit (9) from the dividend to 3 and continue with: 39 / 971

Let's proceed to step 2:
The number 971 fits into 39 0 times, leaving 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.
Grab the next digit (7) from the dividend, add it to 39, then carry on: 397 / 971

Advancing to step 3:
971 goes into 397 0 times with a remainder of 397.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 397, we get 397.
Bring next digit (2) of the dividend behind the 397 and repeat the process: 3972 / 971

Step 4:
If we divide 3972 by 971, we get 4 and a remainder of 88.
Write down 4 as next digit of the result. 
Result so far: 4.0
If we take 3884 away from 3972, we end up with 88.
Fetch the next digit (9) from the dividend, attach it to 88 and continue: 889 / 971

Step 5:
When dividing 889 by 971, we get 0 with a remainder of 889.
Write down 0 as next digit of the result. 
Result so far: 40.0
The remainder is 889 after subtracting 0 from 889.
Fetch the next digit (8) from the dividend, attach it to 889 and continue: 8898 / 971

Going ahead to step 6:
8898 divided by 971 is 9 with a remainder of 159.
Record the quotient 9 as the next digit in the result. 
Result so far: 409.0
Subtract 8739 from 8898 to get 159.
Bring next digit (0) of the dividend behind the 159 and repeat the process: 1590 / 971

Going ahead to step 7:
If we divide 1590 by 971, we get 1 and a remainder of 619.
Record the quotient 1 as the next digit in the result. 
Result so far: 4091.0
Subtracting 971 from 1590 leaves us with 619.
Grab the next digit (5) from the dividend, add it to 619, then carry on: 6195 / 971

Going ahead to step 8:
971 goes into 6195 6 times with a remainder of 369.
Record the quotient 6 as the next digit in the result. 
Result so far: 40916.0
Deduct 5826 from 6195 and we're left with 369.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3690, and continue the process.

Moving on to step 9:
971 can be fit into 3690 3 times, resulting in a remainder of 777.
Put 3 as the next digit of the answer. 
Result so far: 40916.3
If we subtract 2913 from 3690, we get 777.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7770, and continue the process.

Advancing to step 10:
971 goes into 7770 8 times with a remainder of 2.
Record the quotient 8 as the next digit in the result. 
Result so far: 40916.38
Subtract 7768 from 7770 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.

On to step 11:
971 can be fit into 20 0 times, resulting in a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 40916.38
Deduct 0 from 20 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 12:
If we divide 200 by 971, we get 0 and a remainder of 200.
Put 0 as the next digit of the answer. 
Result so far: 40916.38
If we take 0 away from 200, we end up with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

The quotient of the division is 40916.38, and the remainder is 0.002.