39460638 divided by 270 
We want to figure out the number of times 39460638 can be divided by 270.

On to step 1:
3 divided by 270 is 0 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 / 270

Moving on to step 2:
270 goes into 39 0 times 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.
Grab the next digit (4) from the dividend, add it to 39, then carry on: 394 / 270

Going ahead to step 3:
When dividing 394 by 270, we get 1 with a remainder of 124.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we take 270 away from 394, we end up with 124.
Bring next digit (6) of the dividend behind the 124 and repeat the process: 1246 / 270

On to step 4:
1246 divided by 270 is 4 with a remainder of 166.
Use 4 as the next digit of our solution. 
Result so far: 14.0
Deduct 1080 from 1246 and we're left with 166.
Take the next digit (0) from the dividend and append it to 166, then repeat: 1660 / 270

Advancing to step 5:
When dividing 1660 by 270, we get 6 with a remainder of 40.
Put 6 as the next digit of the answer. 
Result so far: 146.0
The remainder is 40 after subtracting 1620 from 1660.
Include the next digit (6) from the dividend after 40, then repeat: 406 / 270

Moving on to step 6:
When dividing 406 by 270, we get 1 with a remainder of 136.
Record the quotient 1 as the next digit in the result. 
Result so far: 1461.0
Subtract 270 from 406 to get 136.
Take the next digit (3) from the dividend and append it to 136, then repeat: 1363 / 270

Going ahead to step 7:
When dividing 1363 by 270, we get 5 with a remainder of 13.
Put 5 as the next digit of the answer. 
Result so far: 14615.0
The remainder is 13 after subtracting 1350 from 1363.
Bring next digit (8) of the dividend behind the 13 and repeat the process: 138 / 270

Going ahead to step 8:
270 goes into 138 0 times with a remainder of 138.
Put 0 as the next digit of the answer. 
Result so far: 146150.0
The remainder is 138 after subtracting 0 from 138.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1380, and continue the process.

Going ahead to step 9:
The number 270 fits into 1380 5 times, leaving a remainder of 30.
Write down 5 as next digit of the result. 
Result so far: 146150.5
Deduct 1350 from 1380 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 10:
When dividing 300 by 270, we get 1 with a remainder of 30.
Write down 1 as next digit of the result. 
Result so far: 146150.51
Subtract 270 from 300 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 11:
If we divide 300 by 270, we get 1 and a remainder of 30.
The number 1 becomes the next digit in our result. 
Result so far: 146150.511
Subtract 270 from 300 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

In conclusion, the division gives 146150.511 with a balance of 0.003.