We're dividing 42554821 by 396 
Let's see how many times 396 fits into 42554821.

Going ahead to step 1:
4 divided by 396 is 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Fetch the next digit (2) from the dividend, attach it to 4 and continue: 42 / 396

Step 2:
When dividing 42 by 396, we get 0 with a remainder of 42.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 42 to get 42.
Append the next digit (5) from the dividend to 42 and continue with: 425 / 396

On to step 3:
If we divide 425 by 396, we get 1 and a remainder of 29.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we take 396 away from 425, we end up with 29.
Grab the next digit (5) from the dividend, add it to 29, then carry on: 295 / 396

On to step 4:
If we divide 295 by 396, we get 0 and a remainder of 295.
Write down 0 as next digit of the result. 
Result so far: 10.0
If we subtract 0 from 295, we get 295.
Take the next digit (4) from the dividend and append it to 295, then repeat: 2954 / 396

Moving on to step 5:
If we divide 2954 by 396, we get 7 and a remainder of 182.
The next digit of our result is 7. 
Result so far: 107.0
If we take 2772 away from 2954, we end up with 182.
Fetch the next digit (8) from the dividend, attach it to 182 and continue: 1828 / 396

Step 6:
If we divide 1828 by 396, we get 4 and a remainder of 244.
Record the quotient 4 as the next digit in the result. 
Result so far: 1074.0
Deduct 1584 from 1828 and we're left with 244.
Include the next digit (2) from the dividend after 244, then repeat: 2442 / 396

Moving on to step 7:
If we divide 2442 by 396, we get 6 and a remainder of 66.
The next digit of our result is 6. 
Result so far: 10746.0
If we take 2376 away from 2442, we end up with 66.
Grab the next digit (1) from the dividend, add it to 66, then carry on: 661 / 396

Let's proceed to step 8:
If we divide 661 by 396, we get 1 and a remainder of 265.
Put 1 as the next digit of the answer. 
Result so far: 107461.0
Subtracting 396 from 661 leaves us with 265.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2650, and continue the process.

Moving on to step 9:
396 goes into 2650 6 times with a remainder of 274.
Put 6 as the next digit of the answer. 
Result so far: 107461.6
If we subtract 2376 from 2650, we get 274.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2740, and continue the process.

Moving on to step 10:
If we divide 2740 by 396, we get 6 and a remainder of 364.
Use 6 as the next digit of our solution. 
Result so far: 107461.66
The remainder is 364 after subtracting 2376 from 2740.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3640, and continue the process.

The final result is 107461.66 with a remainder of 0.364.