We're dividing 39940864 by 781 
We want to figure out the number of times 39940864 can be divided by 781.

Moving on to step 1:
781 goes into 3 0 times with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Bring next digit (9) of the dividend behind the 3 and repeat the process: 39 / 781

Moving on to step 2:
When dividing 39 by 781, we get 0 with a remainder of 39.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 39 after subtracting 0 from 39.
Grab the next digit (9) from the dividend, add it to 39, then carry on: 399 / 781

Let's proceed to step 3:
781 goes into 399 0 times with a remainder of 399.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 399, we end up with 399.
Include the next digit (4) from the dividend after 399, then repeat: 3994 / 781

On to step 4:
The number 781 fits into 3994 5 times, leaving a remainder of 89.
Put 5 as the next digit of the answer. 
Result so far: 5.0
Deduct 3905 from 3994 and we're left with 89.
Take the next digit (0) from the dividend and append it to 89, then repeat: 890 / 781

Step 5:
781 goes into 890 1 times with a remainder of 109.
The number 1 becomes the next digit in our result. 
Result so far: 51.0
Deduct 781 from 890 and we're left with 109.
Append the next digit (8) from the dividend to 109 and continue with: 1098 / 781

Step 6:
781 can be fit into 1098 1 times, resulting in a remainder of 317.
Write down 1 as next digit of the result. 
Result so far: 511.0
If we take 781 away from 1098, we end up with 317.
Include the next digit (6) from the dividend after 317, then repeat: 3176 / 781

Let's proceed to step 7:
781 goes into 3176 4 times with a remainder of 52.
The number 4 becomes the next digit in our result. 
Result so far: 5114.0
The remainder is 52 after subtracting 3124 from 3176.
Take the next digit (4) from the dividend and append it to 52, then repeat: 524 / 781

Moving on to step 8:
If we divide 524 by 781, we get 0 and a remainder of 524.
Use 0 as the next digit of our solution. 
Result so far: 51140.0
Subtracting 0 from 524 leaves us with 524.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5240, and continue the process.

On to step 9:
5240 divided by 781 is 6 with a remainder of 554.
Write down 6 as next digit of the result. 
Result so far: 51140.6
If we subtract 4686 from 5240, we get 554.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5540, and continue the process.

Let's proceed to step 10:
781 can be fit into 5540 7 times, resulting in a remainder of 73.
Write down 7 as next digit of the result. 
Result so far: 51140.67
Subtract 5467 from 5540 to get 73.
Since there are no more digits in the dividend, we add a zero to the remainder making it 730, and continue the process.

Moving on to step 11:
730 divided by 781 is 0 with a remainder of 730.
Put 0 as the next digit of the answer. 
Result so far: 51140.67
The remainder is 730 after subtracting 0 from 730.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7300, and continue the process.

Moving on to step 12:
If we divide 7300 by 781, we get 9 and a remainder of 271.
Record the quotient 9 as the next digit in the result. 
Result so far: 51140.6709
Deduct 7029 from 7300 and we're left with 271.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2710, and continue the process.

Going ahead to step 13:
781 can be fit into 2710 3 times, resulting in a remainder of 367.
The next digit of our result is 3. 
Result so far: 51140.67093
Deduct 2343 from 2710 and we're left with 367.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3670, and continue the process.

On to step 14:
When dividing 3670 by 781, we get 4 with a remainder of 546.
Put 4 as the next digit of the answer. 
Result so far: 51140.670934
If we subtract 3124 from 3670, we get 546.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5460, and continue the process.

On to step 15:
781 can be fit into 5460 6 times, resulting in a remainder of 774.
Write down 6 as next digit of the result. 
Result so far: 51140.6709346
The remainder is 774 after subtracting 4686 from 5460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7740, and continue the process.

Step 16:
7740 divided by 781 is 9 with a remainder of 711.
The number 9 becomes the next digit in our result. 
Result so far: 51140.67093469
Subtract 7029 from 7740 to get 711.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7110, and continue the process.

Our division results in 51140.67093469 with a remaining 7.11e-07.