39640223 ÷ 851 
Let's see how many times 851 fits into 39640223.

On to step 1:
The number 851 fits into 3 0 times, leaving a remainder of 3.
Use 0 as the next digit of our solution. 
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 / 851

Let's proceed to step 2:
If we divide 39 by 851, we get 0 and a remainder of 39.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 39 and we're left with 39.
Append the next digit (6) from the dividend to 39 and continue with: 396 / 851

Step 3:
When dividing 396 by 851, we get 0 with a remainder of 396.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 396, we end up with 396.
Take the next digit (4) from the dividend and append it to 396, then repeat: 3964 / 851

Moving on to step 4:
851 can be fit into 3964 4 times, resulting in a remainder of 560.
Write down 4 as next digit of the result. 
Result so far: 4.0
Subtract 3404 from 3964 to get 560.
Append the next digit (0) from the dividend to 560 and continue with: 5600 / 851

On to step 5:
If we divide 5600 by 851, we get 6 and a remainder of 494.
Write down 6 as next digit of the result. 
Result so far: 46.0
If we subtract 5106 from 5600, we get 494.
Take the next digit (2) from the dividend and append it to 494, then repeat: 4942 / 851

Going ahead to step 6:
4942 divided by 851 is 5 with a remainder of 687.
The number 5 becomes the next digit in our result. 
Result so far: 465.0
If we take 4255 away from 4942, we end up with 687.
Bring next digit (2) of the dividend behind the 687 and repeat the process: 6872 / 851

Going ahead to step 7:
851 goes into 6872 8 times with a remainder of 64.
Record the quotient 8 as the next digit in the result. 
Result so far: 4658.0
Subtracting 6808 from 6872 leaves us with 64.
Include the next digit (3) from the dividend after 64, then repeat: 643 / 851

Moving on to step 8:
851 goes into 643 0 times with a remainder of 643.
Put 0 as the next digit of the answer. 
Result so far: 46580.0
If we take 0 away from 643, we end up with 643.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6430, and continue the process.

Moving on to step 9:
851 can be fit into 6430 7 times, resulting in a remainder of 473.
The number 7 becomes the next digit in our result. 
Result so far: 46580.7
If we take 5957 away from 6430, we end up with 473.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4730, and continue the process.

Moving on to step 10:
851 goes into 4730 5 times with a remainder of 475.
Use 5 as the next digit of our solution. 
Result so far: 46580.75
If we take 4255 away from 4730, we end up with 475.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4750, and continue the process.

On to step 11:
The number 851 fits into 4750 5 times, leaving a remainder of 495.
Put 5 as the next digit of the answer. 
Result so far: 46580.755
Subtract 4255 from 4750 to get 495.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4950, and continue the process.

In conclusion, the division gives 46580.755 with a balance of 0.0495.