We're dividing 39990964 by 815 
Our goal is to divide 39990964 by 815.

On to step 1:
815 can be fit into 3 0 times, resulting in a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Append the next digit (9) from the dividend to 3 and continue with: 39 / 815

Going ahead to step 2:
39 divided by 815 is 0 with a remainder of 39.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 39 leaves us with 39.
Take the next digit (9) from the dividend and append it to 39, then repeat: 399 / 815

Step 3:
399 divided by 815 is 0 with a remainder of 399.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 399 and we're left with 399.
Grab the next digit (9) from the dividend, add it to 399, then carry on: 3999 / 815

Step 4:
3999 divided by 815 is 4 with a remainder of 739.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Subtracting 3260 from 3999 leaves us with 739.
Append the next digit (0) from the dividend to 739 and continue with: 7390 / 815

Moving on to step 5:
The number 815 fits into 7390 9 times, leaving a remainder of 55.
Record the quotient 9 as the next digit in the result. 
Result so far: 49.0
The remainder is 55 after subtracting 7335 from 7390.
Append the next digit (9) from the dividend to 55 and continue with: 559 / 815

Step 6:
The number 815 fits into 559 0 times, leaving a remainder of 559.
The number 0 becomes the next digit in our result. 
Result so far: 490.0
If we take 0 away from 559, we end up with 559.
Include the next digit (6) from the dividend after 559, then repeat: 5596 / 815

On to step 7:
5596 divided by 815 is 6 with a remainder of 706.
The next digit of our result is 6. 
Result so far: 4906.0
Subtract 4890 from 5596 to get 706.
Append the next digit (4) from the dividend to 706 and continue with: 7064 / 815

On to step 8:
815 can be fit into 7064 8 times, resulting in a remainder of 544.
Use 8 as the next digit of our solution. 
Result so far: 49068.0
If we take 6520 away from 7064, we end up with 544.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5440, and continue the process.

Moving on to step 9:
If we divide 5440 by 815, we get 6 and a remainder of 550.
The next digit of our result is 6. 
Result so far: 49068.6
Subtracting 4890 from 5440 leaves us with 550.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5500, and continue the process.

Let's proceed to step 10:
815 can be fit into 5500 6 times, resulting in a remainder of 610.
The next digit of our result is 6. 
Result so far: 49068.66
The remainder is 610 after subtracting 4890 from 5500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6100, and continue the process.

In conclusion, the division gives 49068.66 with a balance of 0.61.