We look at the division of 39594971 by 261 
We want to divide 39594971 by 261.

Step 1:
The number 261 fits into 3 0 times, leaving a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Grab the next digit (9) from the dividend, add it to 3, then carry on: 39 / 261

Step 2:
39 divided by 261 is 0 with a remainder of 39.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 39 to get 39.
Grab the next digit (5) from the dividend, add it to 39, then carry on: 395 / 261

Let's proceed to step 3:
261 can be fit into 395 1 times, resulting in a remainder of 134.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
The remainder is 134 after subtracting 261 from 395.
Include the next digit (9) from the dividend after 134, then repeat: 1349 / 261

Advancing to step 4:
261 can be fit into 1349 5 times, resulting in a remainder of 44.
The next digit of our result is 5. 
Result so far: 15.0
If we take 1305 away from 1349, we end up with 44.
Bring next digit (4) of the dividend behind the 44 and repeat the process: 444 / 261

On to step 5:
When dividing 444 by 261, we get 1 with a remainder of 183.
Put 1 as the next digit of the answer. 
Result so far: 151.0
If we take 261 away from 444, we end up with 183.
Include the next digit (9) from the dividend after 183, then repeat: 1839 / 261

Going ahead to step 6:
If we divide 1839 by 261, we get 7 and a remainder of 12.
Record the quotient 7 as the next digit in the result. 
Result so far: 1517.0
The remainder is 12 after subtracting 1827 from 1839.
Grab the next digit (7) from the dividend, add it to 12, then carry on: 127 / 261

Let's proceed to step 7:
127 divided by 261 is 0 with a remainder of 127.
Record the quotient 0 as the next digit in the result. 
Result so far: 15170.0
If we subtract 0 from 127, we get 127.
Include the next digit (1) from the dividend after 127, then repeat: 1271 / 261

Step 8:
When dividing 1271 by 261, we get 4 with a remainder of 227.
The next digit of our result is 4. 
Result so far: 151704.0
If we subtract 1044 from 1271, we get 227.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2270, and continue the process.

On to step 9:
261 goes into 2270 8 times with a remainder of 182.
Put 8 as the next digit of the answer. 
Result so far: 151704.8
The remainder is 182 after subtracting 2088 from 2270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1820, and continue the process.

Moving on to step 10:
1820 divided by 261 is 6 with a remainder of 254.
Put 6 as the next digit of the answer. 
Result so far: 151704.86
If we subtract 1566 from 1820, we get 254.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2540, and continue the process.

Going ahead to step 11:
261 goes into 2540 9 times with a remainder of 191.
The next digit of our result is 9. 
Result so far: 151704.869
If we subtract 2349 from 2540, we get 191.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1910, and continue the process.

Let's proceed to step 12:
1910 divided by 261 is 7 with a remainder of 83.
Put 7 as the next digit of the answer. 
Result so far: 151704.8697
The remainder is 83 after subtracting 1827 from 1910.
Since there are no more digits in the dividend, we add a zero to the remainder making it 830, and continue the process.

On to step 13:
If we divide 830 by 261, we get 3 and a remainder of 47.
The next digit of our result is 3. 
Result so far: 151704.86973
The remainder is 47 after subtracting 783 from 830.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Going ahead to step 14:
If we divide 470 by 261, we get 1 and a remainder of 209.
Write down 1 as next digit of the result. 
Result so far: 151704.869731
The remainder is 209 after subtracting 261 from 470.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2090, and continue the process.

Step 15:
When dividing 2090 by 261, we get 8 with a remainder of 2.
Record the quotient 8 as the next digit in the result. 
Result so far: 151704.8697318
Subtracting 2088 from 2090 leaves us with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 16:
If we divide 20 by 261, we get 0 and a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 151704.8697318
Subtracting 0 from 20 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

The final result is 151704.8697318 with a remainder of 2e-08.