39216459 ÷ 978 
Let's see how many times 978 fits into 39216459.

Moving on to step 1:
3 divided by 978 is 0 with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Include the next digit (9) from the dividend after 3, then repeat: 39 / 978

Let's proceed to step 2:
978 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
Subtract 0 from 39 to get 39.
Take the next digit (2) from the dividend and append it to 39, then repeat: 392 / 978

Let's proceed to step 3:
If we divide 392 by 978, we get 0 and a remainder of 392.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 392, we end up with 392.
Fetch the next digit (1) from the dividend, attach it to 392 and continue: 3921 / 978

Let's proceed to step 4:
3921 divided by 978 is 4 with a remainder of 9.
Write down 4 as next digit of the result. 
Result so far: 4.0
Subtracting 3912 from 3921 leaves us with 9.
Include the next digit (6) from the dividend after 9, then repeat: 96 / 978

Let's proceed to step 5:
The number 978 fits into 96 0 times, leaving a remainder of 96.
The next digit of our result is 0. 
Result so far: 40.0
Deduct 0 from 96 and we're left with 96.
Take the next digit (4) from the dividend and append it to 96, then repeat: 964 / 978

Let's proceed to step 6:
If we divide 964 by 978, we get 0 and a remainder of 964.
Record the quotient 0 as the next digit in the result. 
Result so far: 400.0
The remainder is 964 after subtracting 0 from 964.
Take the next digit (5) from the dividend and append it to 964, then repeat: 9645 / 978

Advancing to step 7:
If we divide 9645 by 978, we get 9 and a remainder of 843.
The number 9 becomes the next digit in our result. 
Result so far: 4009.0
The remainder is 843 after subtracting 8802 from 9645.
Include the next digit (9) from the dividend after 843, then repeat: 8439 / 978

Going ahead to step 8:
978 goes into 8439 8 times with a remainder of 615.
Use 8 as the next digit of our solution. 
Result so far: 40098.0
Subtracting 7824 from 8439 leaves us with 615.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6150, and continue the process.

Step 9:
The number 978 fits into 6150 6 times, leaving a remainder of 282.
The number 6 becomes the next digit in our result. 
Result so far: 40098.6
If we subtract 5868 from 6150, we get 282.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2820, and continue the process.

Let's proceed to step 10:
978 goes into 2820 2 times with a remainder of 864.
Write down 2 as next digit of the result. 
Result so far: 40098.62
The remainder is 864 after subtracting 1956 from 2820.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8640, and continue the process.

Going ahead to step 11:
If we divide 8640 by 978, we get 8 and a remainder of 816.
The next digit of our result is 8. 
Result so far: 40098.628
If we subtract 7824 from 8640, we get 816.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8160, and continue the process.

On to step 12:
978 goes into 8160 8 times with a remainder of 336.
Put 8 as the next digit of the answer. 
Result so far: 40098.6288
If we take 7824 away from 8160, we end up with 336.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3360, and continue the process.

In conclusion, the division gives 40098.6288 with a balance of 0.00336.