We look at the division of 13962928 by 347 
Let's see how many times 347 fits into 13962928.

Going ahead to step 1:
1 divided by 347 is 0 with a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Grab the next digit (3) from the dividend, add it to 1, then carry on: 13 / 347

Let's proceed to step 2:
The number 347 fits into 13 0 times, leaving a remainder of 13.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 13, we end up with 13.
Include the next digit (9) from the dividend after 13, then repeat: 139 / 347

Going ahead to step 3:
139 divided by 347 is 0 with a remainder of 139.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 139 after subtracting 0 from 139.
Append the next digit (6) from the dividend to 139 and continue with: 1396 / 347

Let's proceed to step 4:
347 goes into 1396 4 times with a remainder of 8.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Subtracting 1388 from 1396 leaves us with 8.
Append the next digit (2) from the dividend to 8 and continue with: 82 / 347

Moving on to step 5:
The number 347 fits into 82 0 times, leaving a remainder of 82.
The number 0 becomes the next digit in our result. 
Result so far: 40.0
Subtract 0 from 82 to get 82.
Grab the next digit (9) from the dividend, add it to 82, then carry on: 829 / 347

Moving on to step 6:
347 goes into 829 2 times with a remainder of 135.
The number 2 becomes the next digit in our result. 
Result so far: 402.0
Subtract 694 from 829 to get 135.
Fetch the next digit (2) from the dividend, attach it to 135 and continue: 1352 / 347

Advancing to step 7:
347 goes into 1352 3 times with a remainder of 311.
Write down 3 as next digit of the result. 
Result so far: 4023.0
If we subtract 1041 from 1352, we get 311.
Append the next digit (8) from the dividend to 311 and continue with: 3118 / 347

Let's proceed to step 8:
347 goes into 3118 8 times with a remainder of 342.
Write down 8 as next digit of the result. 
Result so far: 40238.0
If we take 2776 away from 3118, we end up with 342.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3420, and continue the process.

Let's proceed to step 9:
When dividing 3420 by 347, we get 9 with a remainder of 297.
Record the quotient 9 as the next digit in the result. 
Result so far: 40238.9
Subtracting 3123 from 3420 leaves us with 297.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2970, and continue the process.

Moving on to step 10:
2970 divided by 347 is 8 with a remainder of 194.
Record the quotient 8 as the next digit in the result. 
Result so far: 40238.98
Subtracting 2776 from 2970 leaves us with 194.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1940, and continue the process.

On to step 11:
The number 347 fits into 1940 5 times, leaving a remainder of 205.
Write down 5 as next digit of the result. 
Result so far: 40238.985
Subtract 1735 from 1940 to get 205.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2050, and continue the process.

Let's proceed to step 12:
347 can be fit into 2050 5 times, resulting in a remainder of 315.
Write down 5 as next digit of the result. 
Result so far: 40238.9855
Subtracting 1735 from 2050 leaves us with 315.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3150, and continue the process.

After the division, we end up with 40238.9855 and a remainder of 0.00315.