We divide 39854976 by 995
We're looking to find how many times 995 goes into 39854976.

Moving on to step 1:
995 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
If we take 0 away from 3, we end up with 3.
Bring next digit (9) of the dividend behind the 3 and repeat the process: 39 / 995

Going ahead to step 2:
39 divided by 995 is 0 with a remainder of 39.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 39, we end up with 39.
Grab the next digit (8) from the dividend, add it to 39, then carry on: 398 / 995

Let's proceed to step 3:
If we divide 398 by 995, we get 0 and a remainder of 398.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 398 to get 398.
Take the next digit (5) from the dividend and append it to 398, then repeat: 3985 / 995

Advancing to step 4:
When dividing 3985 by 995, we get 4 with a remainder of 5.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
If we subtract 3980 from 3985, we get 5.
Fetch the next digit (4) from the dividend, attach it to 5 and continue: 54 / 995

On to step 5:
If we divide 54 by 995, we get 0 and a remainder of 54.
Write down 0 as next digit of the result. 
Result so far: 40.0
If we subtract 0 from 54, we get 54.
Bring next digit (9) of the dividend behind the 54 and repeat the process: 549 / 995

Moving on to step 6:
The number 995 fits into 549 0 times, leaving a remainder of 549.
The next digit of our result is 0. 
Result so far: 400.0
Subtract 0 from 549 to get 549.
Fetch the next digit (7) from the dividend, attach it to 549 and continue: 5497 / 995

Advancing to step 7:
If we divide 5497 by 995, we get 5 and a remainder of 522.
The number 5 becomes the next digit in our result. 
Result so far: 4005.0
If we subtract 4975 from 5497, we get 522.
Append the next digit (6) from the dividend to 522 and continue with: 5226 / 995

Step 8:
If we divide 5226 by 995, we get 5 and a remainder of 251.
Write down 5 as next digit of the result. 
Result so far: 40055.0
Subtracting 4975 from 5226 leaves us with 251.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2510, and continue the process.

On to step 9:
2510 divided by 995 is 2 with a remainder of 520.
Put 2 as the next digit of the answer. 
Result so far: 40055.2
Deduct 1990 from 2510 and we're left with 520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5200, and continue the process.

Step 10:
5200 divided by 995 is 5 with a remainder of 225.
Put 5 as the next digit of the answer. 
Result so far: 40055.25
Subtract 4975 from 5200 to get 225.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2250, and continue the process.

Let's proceed to step 11:
If we divide 2250 by 995, we get 2 and a remainder of 260.
Write down 2 as next digit of the result. 
Result so far: 40055.252
Deduct 1990 from 2250 and we're left with 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

Going ahead to step 12:
When dividing 2600 by 995, we get 2 with a remainder of 610.
The next digit of our result is 2. 
Result so far: 40055.2522
Subtracting 1990 from 2600 leaves us with 610.
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 40055.2522 with a balance of 0.0061.