We're dividing 3926 by 70 
We want to figure out the number of times 3926 can be divided by 70.

Moving on to step 1:
When dividing 3 by 70, we get 0 with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Grab the next digit (9) from the dividend, add it to 3, then carry on: 39 / 70

Step 2:
The number 70 fits into 39 0 times, leaving a remainder of 39.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 39 after subtracting 0 from 39.
Bring next digit (2) of the dividend behind the 39 and repeat the process: 392 / 70

Step 3:
70 can be fit into 392 5 times, resulting in a remainder of 42.
Put 5 as the next digit of the answer. 
Result so far: 5.0
The remainder is 42 after subtracting 350 from 392.
Append the next digit (6) from the dividend to 42 and continue with: 426 / 70

Step 4:
70 can be fit into 426 6 times, resulting in a remainder of 6.
The next digit of our result is 6. 
Result so far: 56.0
The remainder is 6 after subtracting 420 from 426.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

On to step 5:
70 goes into 60 0 times with a remainder of 60.
The next digit of our result is 0. 
Result so far: 56.0
If we subtract 0 from 60, we get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Step 6:
If we divide 600 by 70, we get 8 and a remainder of 40.
The number 8 becomes the next digit in our result. 
Result so far: 56.08
The remainder is 40 after subtracting 560 from 600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 7:
The number 70 fits into 400 5 times, leaving a remainder of 50.
The next digit of our result is 5. 
Result so far: 56.085
Deduct 350 from 400 and we're left 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.

Advancing to step 8:
70 goes into 500 7 times with a remainder of 10.
The number 7 becomes the next digit in our result. 
Result so far: 56.0857
Deduct 490 from 500 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 9:
If we divide 100 by 70, we get 1 and a remainder of 30.
Write down 1 as next digit of the result. 
Result so far: 56.08571
The remainder is 30 after subtracting 70 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 10:
If we divide 300 by 70, we get 4 and a remainder of 20.
Put 4 as the next digit of the answer. 
Result so far: 56.085714
Deduct 280 from 300 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 11:
70 goes into 200 2 times with a remainder of 60.
Put 2 as the next digit of the answer. 
Result so far: 56.0857142
The remainder is 60 after subtracting 140 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

On to step 12:
600 divided by 70 is 8 with a remainder of 40.
Use 8 as the next digit of our solution. 
Result so far: 56.08571428
Subtract 560 from 600 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 56.08571428, with a leftover of 4e-08.