39497061 divided by 548 
Our goal is to divide 39497061 by 548.

Advancing to step 1:
548 can be fit into 3 0 times, resulting in 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.
Bring next digit (9) of the dividend behind the 3 and repeat the process: 39 / 548

Moving on to step 2:
39 divided by 548 is 0 with a remainder of 39.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 39 and we're left with 39.
Fetch the next digit (4) from the dividend, attach it to 39 and continue: 394 / 548

Moving on to step 3:
548 can be fit into 394 0 times, resulting in a remainder of 394.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 394 leaves us with 394.
Bring next digit (9) of the dividend behind the 394 and repeat the process: 3949 / 548

Moving on to step 4:
When dividing 3949 by 548, we get 7 with a remainder of 113.
Write down 7 as next digit of the result. 
Result so far: 7.0
The remainder is 113 after subtracting 3836 from 3949.
Bring next digit (7) of the dividend behind the 113 and repeat the process: 1137 / 548

Step 5:
If we divide 1137 by 548, we get 2 and a remainder of 41.
Put 2 as the next digit of the answer. 
Result so far: 72.0
Subtract 1096 from 1137 to get 41.
Fetch the next digit (0) from the dividend, attach it to 41 and continue: 410 / 548

Step 6:
548 goes into 410 0 times with a remainder of 410.
Use 0 as the next digit of our solution. 
Result so far: 720.0
If we take 0 away from 410, we end up with 410.
Fetch the next digit (6) from the dividend, attach it to 410 and continue: 4106 / 548

Step 7:
The number 548 fits into 4106 7 times, leaving a remainder of 270.
The next digit of our result is 7. 
Result so far: 7207.0
If we take 3836 away from 4106, we end up with 270.
Append the next digit (1) from the dividend to 270 and continue with: 2701 / 548

On to step 8:
The number 548 fits into 2701 4 times, leaving a remainder of 509.
The number 4 becomes the next digit in our result. 
Result so far: 72074.0
Subtract 2192 from 2701 to get 509.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5090, and continue the process.

On to step 9:
5090 divided by 548 is 9 with a remainder of 158.
Use 9 as the next digit of our solution. 
Result so far: 72074.9
If we subtract 4932 from 5090, we get 158.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1580, and continue the process.

Advancing to step 10:
When dividing 1580 by 548, we get 2 with a remainder of 484.
Put 2 as the next digit of the answer. 
Result so far: 72074.92
If we subtract 1096 from 1580, we get 484.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4840, and continue the process.

On to step 11:
The number 548 fits into 4840 8 times, leaving a remainder of 456.
The next digit of our result is 8. 
Result so far: 72074.928
Subtract 4384 from 4840 to get 456.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4560, and continue the process.

Moving on to step 12:
If we divide 4560 by 548, we get 8 and a remainder of 176.
Use 8 as the next digit of our solution. 
Result so far: 72074.9288
If we take 4384 away from 4560, we end up with 176.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1760, and continue the process.

After the division, we end up with 72074.9288 and a remainder of 0.00176.