3978 ÷ 46 
We're looking to find how many times 46 goes into 3978.

On to step 1:
46 goes into 3 0 times with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Take the next digit (9) from the dividend and append it to 3, then repeat: 39 / 46

Moving on to step 2:
When dividing 39 by 46, 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 (7) of the dividend behind the 39 and repeat the process: 397 / 46

Advancing to step 3:
46 goes into 397 8 times with a remainder of 29.
Put 8 as the next digit of the answer. 
Result so far: 8.0
Deduct 368 from 397 and we're left with 29.
Append the next digit (8) from the dividend to 29 and continue with: 298 / 46

On to step 4:
46 can be fit into 298 6 times, resulting in a remainder of 22.
Record the quotient 6 as the next digit in the result. 
Result so far: 86.0
If we take 276 away from 298, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 5:
46 goes into 220 4 times with a remainder of 36.
The number 4 becomes the next digit in our result. 
Result so far: 86.4
Subtract 184 from 220 to get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 6:
When dividing 360 by 46, we get 7 with a remainder of 38.
The next digit of our result is 7. 
Result so far: 86.47
If we take 322 away from 360, we end up with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Advancing to step 7:
When dividing 380 by 46, we get 8 with a remainder of 12.
Write down 8 as next digit of the result. 
Result so far: 86.478
If we take 368 away from 380, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 8:
120 divided by 46 is 2 with a remainder of 28.
Put 2 as the next digit of the answer. 
Result so far: 86.4782
Subtracting 92 from 120 leaves us with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Going ahead to step 9:
280 divided by 46 is 6 with a remainder of 4.
Write down 6 as next digit of the result. 
Result so far: 86.47826
Subtracting 276 from 280 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 10:
46 goes into 40 0 times with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 86.47826
Deduct 0 from 40 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 11:
46 can be fit into 400 8 times, resulting in a remainder of 32.
The next digit of our result is 8. 
Result so far: 86.4782608
The remainder is 32 after subtracting 368 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 12:
The number 46 fits into 320 6 times, leaving a remainder of 44.
The number 6 becomes the next digit in our result. 
Result so far: 86.47826086
Subtract 276 from 320 to get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Our division results in 86.47826086 with a remaining 4.4e-08.