We're dividing 39246771 by 745 
We want to figure out the number of times 39246771 can be divided by 745.

Moving on to step 1:
745 goes into 3 0 times with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Take the next digit (9) from the dividend and append it to 3, then repeat: 39 / 745

Let's proceed to step 2:
If we divide 39 by 745, we get 0 and a remainder of 39.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 39 to get 39.
Include the next digit (2) from the dividend after 39, then repeat: 392 / 745

Moving on to step 3:
745 can be fit into 392 0 times, resulting in a remainder of 392.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 392 to get 392.
Bring next digit (4) of the dividend behind the 392 and repeat the process: 3924 / 745

Advancing to step 4:
3924 divided by 745 is 5 with a remainder of 199.
The next digit of our result is 5. 
Result so far: 5.0
Subtract 3725 from 3924 to get 199.
Include the next digit (6) from the dividend after 199, then repeat: 1996 / 745

Going ahead to step 5:
If we divide 1996 by 745, we get 2 and a remainder of 506.
Use 2 as the next digit of our solution. 
Result so far: 52.0
Deduct 1490 from 1996 and we're left with 506.
Take the next digit (7) from the dividend and append it to 506, then repeat: 5067 / 745

Let's proceed to step 6:
The number 745 fits into 5067 6 times, leaving a remainder of 597.
Use 6 as the next digit of our solution. 
Result so far: 526.0
If we take 4470 away from 5067, we end up with 597.
Include the next digit (7) from the dividend after 597, then repeat: 5977 / 745

On to step 7:
5977 divided by 745 is 8 with a remainder of 17.
Put 8 as the next digit of the answer. 
Result so far: 5268.0
If we subtract 5960 from 5977, we get 17.
Append the next digit (1) from the dividend to 17 and continue with: 171 / 745

Advancing to step 8:
745 goes into 171 0 times with a remainder of 171.
The number 0 becomes the next digit in our result. 
Result so far: 52680.0
If we take 0 away from 171, we end up with 171.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1710, and continue the process.

On to step 9:
If we divide 1710 by 745, we get 2 and a remainder of 220.
Write down 2 as next digit of the result. 
Result so far: 52680.2
If we subtract 1490 from 1710, we get 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

On to step 10:
The number 745 fits into 2200 2 times, leaving a remainder of 710.
Write down 2 as next digit of the result. 
Result so far: 52680.22
If we subtract 1490 from 2200, we get 710.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7100, and continue the process.

Our division results in 52680.22 with a remaining 0.71.