39173 ÷ 9 = 4352 R5
Alright, let's work through the division of 39173 by 9 step by step.

Step 1:
9 goes into 3 0 times with a remainder of 3.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 3 to get 3.
Bring next digit (9) of the dividend behind the 3 and repeat the process: 39 / 9

Step 2:
9 goes into 39 4 times with a remainder of 3.
Write down 4 as next digit of of the result. 
Result so far: 4
Subtract 36 from 39 to get 3.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 9

Step 3:
9 goes into 31 3 times with a remainder of 4.
Write down 3 as next digit of of the result. 
Result so far: 43
Subtract 27 from 31 to get 4.
Bring next digit (7) of the dividend behind the 4 and repeat the process: 47 / 9

Step 4:
9 goes into 47 5 times with a remainder of 2.
Write down 5 as next digit of of the result. 
Result so far: 435
Subtract 45 from 47 to get 2.
Bring next digit (3) of the dividend behind the 2 and repeat the process: 23 / 9

Step 5:
9 goes into 23 2 times with a remainder of 5.
Write down 2 as next digit of of the result. 
Result so far: 4352
Subtract 18 from 23 to get 5.

The final result is 4352 with a remainder of 5.