We're dividing 39620346 by 617 
We want to divide 39620346 by 617.

Moving on to step 1:
The number 617 fits into 3 0 times, leaving a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Take the next digit (9) from the dividend and append it to 3, then repeat: 39 / 617

Let's proceed to step 2:
The number 617 fits into 39 0 times, leaving a remainder of 39.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 39, we end up with 39.
Include the next digit (6) from the dividend after 39, then repeat: 396 / 617

Step 3:
When dividing 396 by 617, we get 0 with a remainder of 396.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 396 after subtracting 0 from 396.
Include the next digit (2) from the dividend after 396, then repeat: 3962 / 617

Step 4:
When dividing 3962 by 617, we get 6 with a remainder of 260.
Write down 6 as next digit of the result. 
Result so far: 6.0
Deduct 3702 from 3962 and we're left with 260.
Bring next digit (0) of the dividend behind the 260 and repeat the process: 2600 / 617

Advancing to step 5:
2600 divided by 617 is 4 with a remainder of 132.
The number 4 becomes the next digit in our result. 
Result so far: 64.0
Subtract 2468 from 2600 to get 132.
Grab the next digit (3) from the dividend, add it to 132, then carry on: 1323 / 617

Going ahead to step 6:
The number 617 fits into 1323 2 times, leaving a remainder of 89.
The next digit of our result is 2. 
Result so far: 642.0
Deduct 1234 from 1323 and we're left with 89.
Bring next digit (4) of the dividend behind the 89 and repeat the process: 894 / 617

Let's proceed to step 7:
If we divide 894 by 617, we get 1 and a remainder of 277.
Write down 1 as next digit of the result. 
Result so far: 6421.0
The remainder is 277 after subtracting 617 from 894.
Append the next digit (6) from the dividend to 277 and continue with: 2776 / 617

On to step 8:
The number 617 fits into 2776 4 times, leaving a remainder of 308.
Record the quotient 4 as the next digit in the result. 
Result so far: 64214.0
The remainder is 308 after subtracting 2468 from 2776.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3080, and continue the process.

Advancing to step 9:
If we divide 3080 by 617, we get 4 and a remainder of 612.
Put 4 as the next digit of the answer. 
Result so far: 64214.4
If we subtract 2468 from 3080, we get 612.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6120, and continue the process.

Step 10:
When dividing 6120 by 617, we get 9 with a remainder of 567.
Write down 9 as next digit of the result. 
Result so far: 64214.49
Subtract 5553 from 6120 to get 567.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5670, and continue the process.

Let's proceed to step 11:
When dividing 5670 by 617, we get 9 with a remainder of 117.
Record the quotient 9 as the next digit in the result. 
Result so far: 64214.499
Deduct 5553 from 5670 and we're left with 117.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1170, and continue the process.

The final outcome is 64214.499, with a leftover of 0.0117.