39853674 ÷ 172 
Our goal is to divide 39853674 by 172.

Step 1:
When dividing 3 by 172, we get 0 with a remainder of 3.
The next digit of our result is 0. 
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 / 172

Step 2:
When dividing 39 by 172, we get 0 with 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.
Grab the next digit (8) from the dividend, add it to 39, then carry on: 398 / 172

Moving on to step 3:
If we divide 398 by 172, we get 2 and a remainder of 54.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtract 344 from 398 to get 54.
Take the next digit (5) from the dividend and append it to 54, then repeat: 545 / 172

Going ahead to step 4:
If we divide 545 by 172, we get 3 and a remainder of 29.
Record the quotient 3 as the next digit in the result. 
Result so far: 23.0
The remainder is 29 after subtracting 516 from 545.
Take the next digit (3) from the dividend and append it to 29, then repeat: 293 / 172

Let's proceed to step 5:
293 divided by 172 is 1 with a remainder of 121.
Use 1 as the next digit of our solution. 
Result so far: 231.0
If we subtract 172 from 293, we get 121.
Include the next digit (6) from the dividend after 121, then repeat: 1216 / 172

Let's proceed to step 6:
When dividing 1216 by 172, we get 7 with a remainder of 12.
Use 7 as the next digit of our solution. 
Result so far: 2317.0
The remainder is 12 after subtracting 1204 from 1216.
Bring next digit (7) of the dividend behind the 12 and repeat the process: 127 / 172

Moving on to step 7:
172 can be fit into 127 0 times, resulting in a remainder of 127.
The number 0 becomes the next digit in our result. 
Result so far: 23170.0
Subtracting 0 from 127 leaves us with 127.
Append the next digit (4) from the dividend to 127 and continue with: 1274 / 172

Going ahead to step 8:
The number 172 fits into 1274 7 times, leaving a remainder of 70.
Write down 7 as next digit of the result. 
Result so far: 231707.0
The remainder is 70 after subtracting 1204 from 1274.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Advancing to step 9:
If we divide 700 by 172, we get 4 and a remainder of 12.
The next digit of our result is 4. 
Result so far: 231707.4
The remainder is 12 after subtracting 688 from 700.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 10:
The number 172 fits into 120 0 times, leaving a remainder of 120.
Put 0 as the next digit of the answer. 
Result so far: 231707.4
If we subtract 0 from 120, we get 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Advancing to step 11:
If we divide 1200 by 172, we get 6 and a remainder of 168.
Use 6 as the next digit of our solution. 
Result so far: 231707.406
If we take 1032 away from 1200, we end up with 168.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1680, and continue the process.

On to step 12:
1680 divided by 172 is 9 with a remainder of 132.
Put 9 as the next digit of the answer. 
Result so far: 231707.4069
Subtracting 1548 from 1680 leaves us with 132.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1320, and continue the process.

Going ahead to step 13:
1320 divided by 172 is 7 with a remainder of 116.
The number 7 becomes the next digit in our result. 
Result so far: 231707.40697
If we take 1204 away from 1320, we end up with 116.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1160, and continue the process.

Moving on to step 14:
172 goes into 1160 6 times with a remainder of 128.
The next digit of our result is 6. 
Result so far: 231707.406976
Deduct 1032 from 1160 and we're left with 128.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1280, and continue the process.

Step 15:
172 goes into 1280 7 times with a remainder of 76.
The next digit of our result is 7. 
Result so far: 231707.4069767
The remainder is 76 after subtracting 1204 from 1280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Let's proceed to step 16:
If we divide 760 by 172, we get 4 and a remainder of 72.
The number 4 becomes the next digit in our result. 
Result so far: 231707.40697674
If we subtract 688 from 760, we get 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

After the division, we end up with 231707.40697674 and a remainder of 7.2e-08.