39273011 ÷ 115 
We want to figure out the number of times 39273011 can be divided by 115.

On to step 1:
When dividing 3 by 115, we get 0 with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Bring next digit (9) of the dividend behind the 3 and repeat the process: 39 / 115

Let's proceed to step 2:
When dividing 39 by 115, we get 0 with a remainder of 39.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 39 and we're left with 39.
Grab the next digit (2) from the dividend, add it to 39, then carry on: 392 / 115

Advancing to step 3:
115 goes into 392 3 times with a remainder of 47.
Use 3 as the next digit of our solution. 
Result so far: 3.0
The remainder is 47 after subtracting 345 from 392.
Bring next digit (7) of the dividend behind the 47 and repeat the process: 477 / 115

On to step 4:
115 goes into 477 4 times with a remainder of 17.
Use 4 as the next digit of our solution. 
Result so far: 34.0
The remainder is 17 after subtracting 460 from 477.
Bring next digit (3) of the dividend behind the 17 and repeat the process: 173 / 115

Advancing to step 5:
173 divided by 115 is 1 with a remainder of 58.
The number 1 becomes the next digit in our result. 
Result so far: 341.0
Subtract 115 from 173 to get 58.
Append the next digit (0) from the dividend to 58 and continue with: 580 / 115

Step 6:
The number 115 fits into 580 5 times, leaving a remainder of 5.
The next digit of our result is 5. 
Result so far: 3415.0
If we take 575 away from 580, we end up with 5.
Bring next digit (1) of the dividend behind the 5 and repeat the process: 51 / 115

Going ahead to step 7:
115 goes into 51 0 times with a remainder of 51.
Put 0 as the next digit of the answer. 
Result so far: 34150.0
The remainder is 51 after subtracting 0 from 51.
Grab the next digit (1) from the dividend, add it to 51, then carry on: 511 / 115

Going ahead to step 8:
When dividing 511 by 115, we get 4 with a remainder of 51.
The number 4 becomes the next digit in our result. 
Result so far: 341504.0
If we subtract 460 from 511, we get 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Advancing to step 9:
115 can be fit into 510 4 times, resulting in a remainder of 50.
Record the quotient 4 as the next digit in the result. 
Result so far: 341504.4
If we take 460 away from 510, we end up with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Step 10:
115 goes into 500 4 times with a remainder of 40.
Use 4 as the next digit of our solution. 
Result so far: 341504.44
Subtract 460 from 500 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

The final outcome is 341504.44, with a leftover of 0.04.