We look at the division of 39600031 by 974 
We want to figure out the number of times 39600031 can be divided by 974.

Let's proceed to step 1:
When dividing 3 by 974, we get 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Take the next digit (9) from the dividend and append it to 3, then repeat: 39 / 974

Step 2:
974 can be fit into 39 0 times, resulting in a remainder of 39.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 39 and we're left with 39.
Fetch the next digit (6) from the dividend, attach it to 39 and continue: 396 / 974

On to step 3:
If we divide 396 by 974, we get 0 and a remainder of 396.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 396 after subtracting 0 from 396.
Fetch the next digit (0) from the dividend, attach it to 396 and continue: 3960 / 974

Moving on to step 4:
If we divide 3960 by 974, we get 4 and a remainder of 64.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Subtracting 3896 from 3960 leaves us with 64.
Take the next digit (0) from the dividend and append it to 64, then repeat: 640 / 974

Advancing to step 5:
When dividing 640 by 974, we get 0 with a remainder of 640.
Write down 0 as next digit of the result. 
Result so far: 40.0
If we take 0 away from 640, we end up with 640.
Include the next digit (0) from the dividend after 640, then repeat: 6400 / 974

Advancing to step 6:
The number 974 fits into 6400 6 times, leaving a remainder of 556.
The next digit of our result is 6. 
Result so far: 406.0
Subtract 5844 from 6400 to get 556.
Take the next digit (3) from the dividend and append it to 556, then repeat: 5563 / 974

On to step 7:
5563 divided by 974 is 5 with a remainder of 693.
The next digit of our result is 5. 
Result so far: 4065.0
Subtracting 4870 from 5563 leaves us with 693.
Fetch the next digit (1) from the dividend, attach it to 693 and continue: 6931 / 974

Step 8:
6931 divided by 974 is 7 with a remainder of 113.
Use 7 as the next digit of our solution. 
Result so far: 40657.0
Subtracting 6818 from 6931 leaves us with 113.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1130, and continue the process.

On to step 9:
The number 974 fits into 1130 1 times, leaving a remainder of 156.
Use 1 as the next digit of our solution. 
Result so far: 40657.1
If we take 974 away from 1130, we end up with 156.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1560, and continue the process.

Let's proceed to step 10:
1560 divided by 974 is 1 with a remainder of 586.
Use 1 as the next digit of our solution. 
Result so far: 40657.11
If we subtract 974 from 1560, we get 586.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5860, and continue the process.

In conclusion, the division gives 40657.11 with a balance of 0.586.