We're dividing 39964247 by 254 
We're looking to find how many times 254 goes into 39964247.

On to step 1:
When dividing 3 by 254, we get 0 with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Append the next digit (9) from the dividend to 3 and continue with: 39 / 254

Going ahead to step 2:
254 goes into 39 0 times with a remainder of 39.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 39 to get 39.
Bring next digit (9) of the dividend behind the 39 and repeat the process: 399 / 254

Advancing to step 3:
254 can be fit into 399 1 times, resulting in a remainder of 145.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we take 254 away from 399, we end up with 145.
Take the next digit (6) from the dividend and append it to 145, then repeat: 1456 / 254

On to step 4:
If we divide 1456 by 254, we get 5 and a remainder of 186.
Write down 5 as next digit of the result. 
Result so far: 15.0
If we subtract 1270 from 1456, we get 186.
Append the next digit (4) from the dividend to 186 and continue with: 1864 / 254

Step 5:
1864 divided by 254 is 7 with a remainder of 86.
Record the quotient 7 as the next digit in the result. 
Result so far: 157.0
Subtracting 1778 from 1864 leaves us with 86.
Fetch the next digit (2) from the dividend, attach it to 86 and continue: 862 / 254

On to step 6:
When dividing 862 by 254, we get 3 with a remainder of 100.
Write down 3 as next digit of the result. 
Result so far: 1573.0
Subtract 762 from 862 to get 100.
Bring next digit (4) of the dividend behind the 100 and repeat the process: 1004 / 254

Going ahead to step 7:
254 can be fit into 1004 3 times, resulting in a remainder of 242.
Record the quotient 3 as the next digit in the result. 
Result so far: 15733.0
If we take 762 away from 1004, we end up with 242.
Fetch the next digit (7) from the dividend, attach it to 242 and continue: 2427 / 254

On to step 8:
If we divide 2427 by 254, we get 9 and a remainder of 141.
Write down 9 as next digit of the result. 
Result so far: 157339.0
Subtract 2286 from 2427 to get 141.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1410, and continue the process.

Let's proceed to step 9:
When dividing 1410 by 254, we get 5 with a remainder of 140.
Put 5 as the next digit of the answer. 
Result so far: 157339.5
Subtract 1270 from 1410 to get 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Going ahead to step 10:
254 can be fit into 1400 5 times, resulting in a remainder of 130.
The number 5 becomes the next digit in our result. 
Result so far: 157339.55
Subtracting 1270 from 1400 leaves us with 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1300, and continue the process.

After the division, we end up with 157339.55 and a remainder of 0.13.