We divide 39702968 by 547
We want to figure out the number of times 39702968 can be divided by 547.

On to step 1:
If we divide 3 by 547, we get 0 and a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Bring next digit (9) of the dividend behind the 3 and repeat the process: 39 / 547

Moving on to step 2:
547 goes into 39 0 times with a remainder of 39.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 39, we get 39.
Take the next digit (7) from the dividend and append it to 39, then repeat: 397 / 547

Let's proceed to step 3:
The number 547 fits into 397 0 times, leaving a remainder of 397.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 397 to get 397.
Take the next digit (0) from the dividend and append it to 397, then repeat: 3970 / 547

Step 4:
547 can be fit into 3970 7 times, resulting in a remainder of 141.
Use 7 as the next digit of our solution. 
Result so far: 7.0
The remainder is 141 after subtracting 3829 from 3970.
Take the next digit (2) from the dividend and append it to 141, then repeat: 1412 / 547

Step 5:
547 can be fit into 1412 2 times, resulting in a remainder of 318.
Record the quotient 2 as the next digit in the result. 
Result so far: 72.0
Deduct 1094 from 1412 and we're left with 318.
Grab the next digit (9) from the dividend, add it to 318, then carry on: 3189 / 547

Step 6:
When dividing 3189 by 547, we get 5 with a remainder of 454.
The number 5 becomes the next digit in our result. 
Result so far: 725.0
If we take 2735 away from 3189, we end up with 454.
Include the next digit (6) from the dividend after 454, then repeat: 4546 / 547

Going ahead to step 7:
4546 divided by 547 is 8 with a remainder of 170.
Write down 8 as next digit of the result. 
Result so far: 7258.0
Subtract 4376 from 4546 to get 170.
Take the next digit (8) from the dividend and append it to 170, then repeat: 1708 / 547

Advancing to step 8:
547 can be fit into 1708 3 times, resulting in a remainder of 67.
The number 3 becomes the next digit in our result. 
Result so far: 72583.0
The remainder is 67 after subtracting 1641 from 1708.
Since there are no more digits in the dividend, we add a zero to the remainder making it 670, and continue the process.

Moving on to step 9:
The number 547 fits into 670 1 times, leaving a remainder of 123.
Record the quotient 1 as the next digit in the result. 
Result so far: 72583.1
Deduct 547 from 670 and we're left with 123.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1230, and continue the process.

Step 10:
When dividing 1230 by 547, we get 2 with a remainder of 136.
Use 2 as the next digit of our solution. 
Result so far: 72583.12
Subtracting 1094 from 1230 leaves us with 136.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1360, and continue the process.

Let's proceed to step 11:
If we divide 1360 by 547, we get 2 and a remainder of 266.
Record the quotient 2 as the next digit in the result. 
Result so far: 72583.122
Subtract 1094 from 1360 to get 266.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2660, and continue the process.

After the division, we end up with 72583.122 and a remainder of 0.0266.