We look at the division of 539646 by 39 
We want to figure out the number of times 539646 can be divided by 39.

On to step 1:
The number 39 fits into 5 0 times, leaving a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Fetch the next digit (3) from the dividend, attach it to 5 and continue: 53 / 39

Going ahead to step 2:
39 can be fit into 53 1 times, resulting in a remainder of 14.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtracting 39 from 53 leaves us with 14.
Append the next digit (9) from the dividend to 14 and continue with: 149 / 39

Advancing to step 3:
When dividing 149 by 39, we get 3 with a remainder of 32.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
The remainder is 32 after subtracting 117 from 149.
Fetch the next digit (6) from the dividend, attach it to 32 and continue: 326 / 39

Advancing to step 4:
The number 39 fits into 326 8 times, leaving a remainder of 14.
Record the quotient 8 as the next digit in the result. 
Result so far: 138.0
The remainder is 14 after subtracting 312 from 326.
Take the next digit (4) from the dividend and append it to 14, then repeat: 144 / 39

Advancing to step 5:
When dividing 144 by 39, we get 3 with a remainder of 27.
Use 3 as the next digit of our solution. 
Result so far: 1383.0
Subtract 117 from 144 to get 27.
Include the next digit (6) from the dividend after 27, then repeat: 276 / 39

Moving on to step 6:
39 goes into 276 7 times with a remainder of 3.
Use 7 as the next digit of our solution. 
Result so far: 13837.0
The remainder is 3 after subtracting 273 from 276.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Let's proceed to step 7:
The number 39 fits into 30 0 times, leaving a remainder of 30.
The next digit of our result is 0. 
Result so far: 13837.0
If we take 0 away from 30, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 8:
If we divide 300 by 39, we get 7 and a remainder of 27.
Use 7 as the next digit of our solution. 
Result so far: 13837.07
If we subtract 273 from 300, we get 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Step 9:
When dividing 270 by 39, we get 6 with a remainder of 36.
The number 6 becomes the next digit in our result. 
Result so far: 13837.076
Subtracting 234 from 270 leaves us with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Step 10:
The number 39 fits into 360 9 times, leaving a remainder of 9.
Write down 9 as next digit of the result. 
Result so far: 13837.0769
Deduct 351 from 360 and we're left with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Going ahead to step 11:
When dividing 90 by 39, we get 2 with a remainder of 12.
Record the quotient 2 as the next digit in the result. 
Result so far: 13837.07692
Subtract 78 from 90 to get 12.
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 12:
The number 39 fits into 120 3 times, leaving a remainder of 3.
Use 3 as the next digit of our solution. 
Result so far: 13837.076923
The remainder is 3 after subtracting 117 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Going ahead to step 13:
30 divided by 39 is 0 with a remainder of 30.
Write down 0 as next digit of the result. 
Result so far: 13837.076923
Subtract 0 from 30 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 14:
The number 39 fits into 300 7 times, leaving a remainder of 27.
Use 7 as the next digit of our solution. 
Result so far: 13837.07692307
If we subtract 273 from 300, we get 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Our division results in 13837.07692307 with a remaining 2.7e-08.