We look at the division of 39940685 by 443 
Our goal is to divide 39940685 by 443.

Going ahead to step 1:
When dividing 3 by 443, we get 0 with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Grab the next digit (9) from the dividend, add it to 3, then carry on: 39 / 443

Going ahead to step 2:
443 can be fit into 39 0 times, resulting in a remainder of 39.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 39 and we're left with 39.
Append the next digit (9) from the dividend to 39 and continue with: 399 / 443

Going ahead to step 3:
If we divide 399 by 443, we get 0 and a remainder of 399.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 399, we get 399.
Append the next digit (4) from the dividend to 399 and continue with: 3994 / 443

On to step 4:
If we divide 3994 by 443, we get 9 and a remainder of 7.
The number 9 becomes the next digit in our result. 
Result so far: 9.0
Deduct 3987 from 3994 and we're left with 7.
Include the next digit (0) from the dividend after 7, then repeat: 70 / 443

On to step 5:
When dividing 70 by 443, we get 0 with a remainder of 70.
Write down 0 as next digit of the result. 
Result so far: 90.0
If we subtract 0 from 70, we get 70.
Append the next digit (6) from the dividend to 70 and continue with: 706 / 443

Step 6:
The number 443 fits into 706 1 times, leaving a remainder of 263.
Put 1 as the next digit of the answer. 
Result so far: 901.0
Subtract 443 from 706 to get 263.
Bring next digit (8) of the dividend behind the 263 and repeat the process: 2638 / 443

Moving on to step 7:
When dividing 2638 by 443, we get 5 with a remainder of 423.
The number 5 becomes the next digit in our result. 
Result so far: 9015.0
Subtracting 2215 from 2638 leaves us with 423.
Grab the next digit (5) from the dividend, add it to 423, then carry on: 4235 / 443

Going ahead to step 8:
If we divide 4235 by 443, we get 9 and a remainder of 248.
Use 9 as the next digit of our solution. 
Result so far: 90159.0
If we take 3987 away from 4235, we end up with 248.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2480, and continue the process.

Step 9:
The number 443 fits into 2480 5 times, leaving a remainder of 265.
Put 5 as the next digit of the answer. 
Result so far: 90159.5
If we take 2215 away from 2480, we end up 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.

Let's proceed to step 10:
When dividing 2650 by 443, we get 5 with a remainder of 435.
Put 5 as the next digit of the answer. 
Result so far: 90159.55
The remainder is 435 after subtracting 2215 from 2650.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4350, and continue the process.

Our division results in 90159.55 with a remaining 0.435.