3926205 ÷ 272 
We want to figure out the number of times 3926205 can be divided by 272.

Advancing to step 1:
If we divide 3 by 272, we get 0 and a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Fetch the next digit (9) from the dividend, attach it to 3 and continue: 39 / 272

On to step 2:
If we divide 39 by 272, we get 0 and a remainder of 39.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 39, we get 39.
Fetch the next digit (2) from the dividend, attach it to 39 and continue: 392 / 272

Let's proceed to step 3:
272 can be fit into 392 1 times, resulting in a remainder of 120.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtracting 272 from 392 leaves us with 120.
Include the next digit (6) from the dividend after 120, then repeat: 1206 / 272

Step 4:
1206 divided by 272 is 4 with a remainder of 118.
Use 4 as the next digit of our solution. 
Result so far: 14.0
Subtract 1088 from 1206 to get 118.
Append the next digit (2) from the dividend to 118 and continue with: 1182 / 272

On to step 5:
272 can be fit into 1182 4 times, resulting in a remainder of 94.
Write down 4 as next digit of the result. 
Result so far: 144.0
If we take 1088 away from 1182, we end up with 94.
Take the next digit (0) from the dividend and append it to 94, then repeat: 940 / 272

Step 6:
940 divided by 272 is 3 with a remainder of 124.
Put 3 as the next digit of the answer. 
Result so far: 1443.0
If we take 816 away from 940, we end up with 124.
Bring next digit (5) of the dividend behind the 124 and repeat the process: 1245 / 272

Advancing to step 7:
If we divide 1245 by 272, we get 4 and a remainder of 157.
The number 4 becomes the next digit in our result. 
Result so far: 14434.0
If we take 1088 away from 1245, we end up with 157.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1570, and continue the process.

Going ahead to step 8:
If we divide 1570 by 272, we get 5 and a remainder of 210.
The number 5 becomes the next digit in our result. 
Result so far: 14434.5
Subtracting 1360 from 1570 leaves us with 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2100, and continue the process.

Step 9:
2100 divided by 272 is 7 with a remainder of 196.
Use 7 as the next digit of our solution. 
Result so far: 14434.57
The remainder is 196 after subtracting 1904 from 2100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1960, and continue the process.

On to step 10:
The number 272 fits into 1960 7 times, leaving a remainder of 56.
Record the quotient 7 as the next digit in the result. 
Result so far: 14434.577
Deduct 1904 from 1960 and we're left with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Our division results in 14434.577 with a remaining 0.0056.