We look at the division of 39427023 by 821 
We want to figure out the number of times 39427023 can be divided by 821.

Step 1:
The number 821 fits into 3 0 times, leaving a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Bring next digit (9) of the dividend behind the 3 and repeat the process: 39 / 821

On to step 2:
When dividing 39 by 821, we get 0 with a remainder of 39.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 39 and we're left with 39.
Fetch the next digit (4) from the dividend, attach it to 39 and continue: 394 / 821

On to step 3:
The number 821 fits into 394 0 times, leaving a remainder of 394.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 394 leaves us with 394.
Fetch the next digit (2) from the dividend, attach it to 394 and continue: 3942 / 821

Let's proceed to step 4:
When dividing 3942 by 821, we get 4 with a remainder of 658.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Deduct 3284 from 3942 and we're left with 658.
Append the next digit (7) from the dividend to 658 and continue with: 6587 / 821

Step 5:
6587 divided by 821 is 8 with a remainder of 19.
Put 8 as the next digit of the answer. 
Result so far: 48.0
If we subtract 6568 from 6587, we get 19.
Append the next digit (0) from the dividend to 19 and continue with: 190 / 821

On to step 6:
If we divide 190 by 821, we get 0 and a remainder of 190.
The number 0 becomes the next digit in our result. 
Result so far: 480.0
If we take 0 away from 190, we end up with 190.
Include the next digit (2) from the dividend after 190, then repeat: 1902 / 821

Advancing to step 7:
The number 821 fits into 1902 2 times, leaving a remainder of 260.
The number 2 becomes the next digit in our result. 
Result so far: 4802.0
The remainder is 260 after subtracting 1642 from 1902.
Append the next digit (3) from the dividend to 260 and continue with: 2603 / 821

Let's proceed to step 8:
821 can be fit into 2603 3 times, resulting in a remainder of 140.
The number 3 becomes the next digit in our result. 
Result so far: 48023.0
Subtracting 2463 from 2603 leaves us with 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Advancing to step 9:
The number 821 fits into 1400 1 times, leaving a remainder of 579.
Put 1 as the next digit of the answer. 
Result so far: 48023.1
Subtracting 821 from 1400 leaves us with 579.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5790, and continue the process.

On to step 10:
821 goes into 5790 7 times with a remainder of 43.
The number 7 becomes the next digit in our result. 
Result so far: 48023.17
If we take 5747 away from 5790, we end up with 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

On to step 11:
When dividing 430 by 821, we get 0 with a remainder of 430.
Use 0 as the next digit of our solution. 
Result so far: 48023.17
Subtracting 0 from 430 leaves us with 430.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4300, and continue the process.

Step 12:
When dividing 4300 by 821, we get 5 with a remainder of 195.
Record the quotient 5 as the next digit in the result. 
Result so far: 48023.1705
Deduct 4105 from 4300 and we're left with 195.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1950, and continue the process.

Let's proceed to step 13:
1950 divided by 821 is 2 with a remainder of 308.
The number 2 becomes the next digit in our result. 
Result so far: 48023.17052
Subtract 1642 from 1950 to get 308.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3080, and continue the process.

Going ahead to step 14:
If we divide 3080 by 821, we get 3 and a remainder of 617.
Write down 3 as next digit of the result. 
Result so far: 48023.170523
The remainder is 617 after subtracting 2463 from 3080.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6170, and continue the process.

Moving on to step 15:
When dividing 6170 by 821, we get 7 with a remainder of 423.
The number 7 becomes the next digit in our result. 
Result so far: 48023.1705237
Subtract 5747 from 6170 to get 423.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4230, and continue the process.

Let's proceed to step 16:
If we divide 4230 by 821, we get 5 and a remainder of 125.
The next digit of our result is 5. 
Result so far: 48023.17052375
If we subtract 4105 from 4230, we get 125.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1250, and continue the process.

Our division results in 48023.17052375 with a remaining 1.25e-07.