We look at the division of 39239285 by 726 
Let's see how many times 726 fits into 39239285.

Step 1:
726 goes into 3 0 times with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Append the next digit (9) from the dividend to 3 and continue with: 39 / 726

Let's proceed to step 2:
726 can be fit into 39 0 times, resulting in a remainder of 39.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 39 after subtracting 0 from 39.
Append the next digit (2) from the dividend to 39 and continue with: 392 / 726

Moving on to step 3:
392 divided by 726 is 0 with a remainder of 392.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 392, we end up with 392.
Include the next digit (3) from the dividend after 392, then repeat: 3923 / 726

Going ahead to step 4:
726 can be fit into 3923 5 times, resulting in a remainder of 293.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
Subtract 3630 from 3923 to get 293.
Fetch the next digit (9) from the dividend, attach it to 293 and continue: 2939 / 726

Moving on to step 5:
The number 726 fits into 2939 4 times, leaving a remainder of 35.
The number 4 becomes the next digit in our result. 
Result so far: 54.0
Deduct 2904 from 2939 and we're left with 35.
Grab the next digit (2) from the dividend, add it to 35, then carry on: 352 / 726

Going ahead to step 6:
726 can be fit into 352 0 times, resulting in a remainder of 352.
Record the quotient 0 as the next digit in the result. 
Result so far: 540.0
If we take 0 away from 352, we end up with 352.
Include the next digit (8) from the dividend after 352, then repeat: 3528 / 726

Going ahead to step 7:
When dividing 3528 by 726, we get 4 with a remainder of 624.
Record the quotient 4 as the next digit in the result. 
Result so far: 5404.0
Subtracting 2904 from 3528 leaves us with 624.
Take the next digit (5) from the dividend and append it to 624, then repeat: 6245 / 726

Moving on to step 8:
The number 726 fits into 6245 8 times, leaving a remainder of 437.
Record the quotient 8 as the next digit in the result. 
Result so far: 54048.0
The remainder is 437 after subtracting 5808 from 6245.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4370, and continue the process.

On to step 9:
726 goes into 4370 6 times with a remainder of 14.
Write down 6 as next digit of the result. 
Result so far: 54048.6
If we subtract 4356 from 4370, we get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Let's proceed to step 10:
726 can be fit into 140 0 times, resulting in a remainder of 140.
Write down 0 as next digit of the result. 
Result so far: 54048.6
Deduct 0 from 140 and we're left with 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Step 11:
726 can be fit into 1400 1 times, resulting in a remainder of 674.
Write down 1 as next digit of the result. 
Result so far: 54048.601
If we take 726 away from 1400, we end up with 674.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6740, and continue the process.

Let's proceed to step 12:
If we divide 6740 by 726, we get 9 and a remainder of 206.
Write down 9 as next digit of the result. 
Result so far: 54048.6019
The remainder is 206 after subtracting 6534 from 6740.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2060, and continue the process.

On to step 13:
When dividing 2060 by 726, we get 2 with a remainder of 608.
The number 2 becomes the next digit in our result. 
Result so far: 54048.60192
Subtract 1452 from 2060 to get 608.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6080, and continue the process.

Going ahead to step 14:
When dividing 6080 by 726, we get 8 with a remainder of 272.
The next digit of our result is 8. 
Result so far: 54048.601928
Subtract 5808 from 6080 to get 272.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2720, and continue the process.

Going ahead to step 15:
726 can be fit into 2720 3 times, resulting in a remainder of 542.
The next digit of our result is 3. 
Result so far: 54048.6019283
The remainder is 542 after subtracting 2178 from 2720.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5420, and continue the process.

On to step 16:
726 can be fit into 5420 7 times, resulting in a remainder of 338.
Put 7 as the next digit of the answer. 
Result so far: 54048.60192837
If we take 5082 away from 5420, we end up with 338.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3380, and continue the process.

The quotient of the division is 54048.60192837, and the remainder is 3.38e-07.