Let's divide 39991 by 67
We're looking to find how many times 67 goes into 39991.

Step 1:
The number 67 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.
Grab the next digit (9) from the dividend, add it to 3, then carry on: 39 / 67

Moving on to step 2:
When dividing 39 by 67, we get 0 with 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.
Take the next digit (9) from the dividend and append it to 39, then repeat: 399 / 67

Step 3:
399 divided by 67 is 5 with a remainder of 64.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
If we subtract 335 from 399, we get 64.
Fetch the next digit (9) from the dividend, attach it to 64 and continue: 649 / 67

Step 4:
67 goes into 649 9 times with a remainder of 46.
Use 9 as the next digit of our solution. 
Result so far: 59.0
The remainder is 46 after subtracting 603 from 649.
Grab the next digit (1) from the dividend, add it to 46, then carry on: 461 / 67

Moving on to step 5:
When dividing 461 by 67, we get 6 with a remainder of 59.
Record the quotient 6 as the next digit in the result. 
Result so far: 596.0
If we subtract 402 from 461, we get 59.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

Let's proceed to step 6:
67 can be fit into 590 8 times, resulting in a remainder of 54.
Put 8 as the next digit of the answer. 
Result so far: 596.8
If we subtract 536 from 590, we get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

On to step 7:
67 goes into 540 8 times with a remainder of 4.
Use 8 as the next digit of our solution. 
Result so far: 596.88
The remainder is 4 after subtracting 536 from 540.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

The quotient of the division is 596.88, and the remainder is 0.004.