We look at the division of 39621821 by 543 
Our goal is to divide 39621821 by 543.

Advancing to step 1:
3 divided by 543 is 0 with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Fetch the next digit (9) from the dividend, attach it to 3 and continue: 39 / 543

On to step 2:
When dividing 39 by 543, we get 0 with a remainder of 39.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 39, we end up with 39.
Bring next digit (6) of the dividend behind the 39 and repeat the process: 396 / 543

Let's proceed to step 3:
396 divided by 543 is 0 with a remainder of 396.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 396, we get 396.
Include the next digit (2) from the dividend after 396, then repeat: 3962 / 543

Going ahead to step 4:
The number 543 fits into 3962 7 times, leaving a remainder of 161.
Use 7 as the next digit of our solution. 
Result so far: 7.0
The remainder is 161 after subtracting 3801 from 3962.
Bring next digit (1) of the dividend behind the 161 and repeat the process: 1611 / 543

On to step 5:
543 can be fit into 1611 2 times, resulting in a remainder of 525.
The number 2 becomes the next digit in our result. 
Result so far: 72.0
Subtract 1086 from 1611 to get 525.
Fetch the next digit (8) from the dividend, attach it to 525 and continue: 5258 / 543

Advancing to step 6:
When dividing 5258 by 543, we get 9 with a remainder of 371.
The next digit of our result is 9. 
Result so far: 729.0
The remainder is 371 after subtracting 4887 from 5258.
Bring next digit (2) of the dividend behind the 371 and repeat the process: 3712 / 543

Moving on to step 7:
3712 divided by 543 is 6 with a remainder of 454.
Record the quotient 6 as the next digit in the result. 
Result so far: 7296.0
If we take 3258 away from 3712, we end up with 454.
Grab the next digit (1) from the dividend, add it to 454, then carry on: 4541 / 543

Let's proceed to step 8:
The number 543 fits into 4541 8 times, leaving a remainder of 197.
Record the quotient 8 as the next digit in the result. 
Result so far: 72968.0
Subtracting 4344 from 4541 leaves us with 197.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1970, and continue the process.

Advancing to step 9:
1970 divided by 543 is 3 with a remainder of 341.
Use 3 as the next digit of our solution. 
Result so far: 72968.3
Subtracting 1629 from 1970 leaves us with 341.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3410, and continue the process.

Going ahead to step 10:
3410 divided by 543 is 6 with a remainder of 152.
Write down 6 as next digit of the result. 
Result so far: 72968.36
Subtracting 3258 from 3410 leaves us with 152.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1520, and continue the process.

On to step 11:
543 can be fit into 1520 2 times, resulting in a remainder of 434.
Write down 2 as next digit of the result. 
Result so far: 72968.362
Subtract 1086 from 1520 to get 434.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4340, and continue the process.

Step 12:
4340 divided by 543 is 7 with a remainder of 539.
Use 7 as the next digit of our solution. 
Result so far: 72968.3627
The remainder is 539 after subtracting 3801 from 4340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5390, and continue the process.

Moving on to step 13:
When dividing 5390 by 543, we get 9 with a remainder of 503.
Record the quotient 9 as the next digit in the result. 
Result so far: 72968.36279
The remainder is 503 after subtracting 4887 from 5390.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5030, and continue the process.

Step 14:
If we divide 5030 by 543, we get 9 and a remainder of 143.
Record the quotient 9 as the next digit in the result. 
Result so far: 72968.362799
If we take 4887 away from 5030, we end up with 143.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1430, and continue the process.

In conclusion, the division gives 72968.362799 with a balance of 1.43e-05.