39724089 divided by 823 
We're looking to find how many times 823 goes into 39724089.

Moving on to step 1:
823 can be fit into 3 0 times, resulting in a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Append the next digit (9) from the dividend to 3 and continue with: 39 / 823

Let's proceed to step 2:
When dividing 39 by 823, we get 0 with a remainder of 39.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 39 after subtracting 0 from 39.
Include the next digit (7) from the dividend after 39, then repeat: 397 / 823

Going ahead to step 3:
When dividing 397 by 823, we get 0 with a remainder of 397.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 397 after subtracting 0 from 397.
Take the next digit (2) from the dividend and append it to 397, then repeat: 3972 / 823

Step 4:
3972 divided by 823 is 4 with a remainder of 680.
Write down 4 as next digit of the result. 
Result so far: 4.0
If we subtract 3292 from 3972, we get 680.
Append the next digit (4) from the dividend to 680 and continue with: 6804 / 823

Let's proceed to step 5:
When dividing 6804 by 823, we get 8 with a remainder of 220.
Use 8 as the next digit of our solution. 
Result so far: 48.0
Deduct 6584 from 6804 and we're left with 220.
Include the next digit (0) from the dividend after 220, then repeat: 2200 / 823

Going ahead to step 6:
If we divide 2200 by 823, we get 2 and a remainder of 554.
Record the quotient 2 as the next digit in the result. 
Result so far: 482.0
The remainder is 554 after subtracting 1646 from 2200.
Include the next digit (8) from the dividend after 554, then repeat: 5548 / 823

Advancing to step 7:
823 can be fit into 5548 6 times, resulting in a remainder of 610.
Write down 6 as next digit of the result. 
Result so far: 4826.0
If we take 4938 away from 5548, we end up with 610.
Fetch the next digit (9) from the dividend, attach it to 610 and continue: 6109 / 823

Step 8:
The number 823 fits into 6109 7 times, leaving a remainder of 348.
The next digit of our result is 7. 
Result so far: 48267.0
If we take 5761 away from 6109, we end up with 348.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3480, and continue the process.

Step 9:
823 goes into 3480 4 times with a remainder of 188.
Put 4 as the next digit of the answer. 
Result so far: 48267.4
Subtract 3292 from 3480 to get 188.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1880, and continue the process.

Advancing to step 10:
823 can be fit into 1880 2 times, resulting in a remainder of 234.
Write down 2 as next digit of the result. 
Result so far: 48267.42
The remainder is 234 after subtracting 1646 from 1880.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2340, and continue the process.

Step 11:
When dividing 2340 by 823, we get 2 with a remainder of 694.
The number 2 becomes the next digit in our result. 
Result so far: 48267.422
Subtract 1646 from 2340 to get 694.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6940, and continue the process.

The quotient of the division is 48267.422, and the remainder is 0.0694.