We're dividing 147647 by 46 
We want to figure out the number of times 147647 can be divided by 46.

Advancing to step 1:
46 can be fit into 1 0 times, resulting in 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 (4) from the dividend, add it to 1, then carry on: 14 / 46

Step 2:
14 divided by 46 is 0 with a remainder of 14.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 14, we get 14.
Include the next digit (7) from the dividend after 14, then repeat: 147 / 46

Step 3:
The number 46 fits into 147 3 times, leaving a remainder of 9.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Subtracting 138 from 147 leaves us with 9.
Include the next digit (6) from the dividend after 9, then repeat: 96 / 46

Moving on to step 4:
When dividing 96 by 46, we get 2 with a remainder of 4.
Record the quotient 2 as the next digit in the result. 
Result so far: 32.0
If we subtract 92 from 96, we get 4.
Append the next digit (4) from the dividend to 4 and continue with: 44 / 46

Going ahead to step 5:
44 divided by 46 is 0 with a remainder of 44.
The next digit of our result is 0. 
Result so far: 320.0
Subtracting 0 from 44 leaves us with 44.
Include the next digit (7) from the dividend after 44, then repeat: 447 / 46

Going ahead to step 6:
447 divided by 46 is 9 with a remainder of 33.
Put 9 as the next digit of the answer. 
Result so far: 3209.0
If we take 414 away from 447, we end up with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

On to step 7:
330 divided by 46 is 7 with a remainder of 8.
Write down 7 as next digit of the result. 
Result so far: 3209.7
The remainder is 8 after subtracting 322 from 330.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 8:
When dividing 80 by 46, we get 1 with a remainder of 34.
The next digit of our result is 1. 
Result so far: 3209.71
The remainder is 34 after subtracting 46 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Moving on to step 9:
If we divide 340 by 46, we get 7 and a remainder of 18.
The next digit of our result is 7. 
Result so far: 3209.717
Deduct 322 from 340 and we're left with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Advancing to step 10:
The number 46 fits into 180 3 times, leaving a remainder of 42.
Use 3 as the next digit of our solution. 
Result so far: 3209.7173
Deduct 138 from 180 and we're left with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Moving on to step 11:
When dividing 420 by 46, we get 9 with a remainder of 6.
Record the quotient 9 as the next digit in the result. 
Result so far: 3209.71739
The remainder is 6 after subtracting 414 from 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Advancing to step 12:
The number 46 fits into 60 1 times, leaving a remainder of 14.
The number 1 becomes the next digit in our result. 
Result so far: 3209.717391
Subtract 46 from 60 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Step 13:
140 divided by 46 is 3 with a remainder of 2.
Record the quotient 3 as the next digit in the result. 
Result so far: 3209.7173913
Subtract 138 from 140 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 14:
The number 46 fits into 20 0 times, leaving a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 3209.7173913
If we take 0 away from 20, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

The final outcome is 3209.7173913, with a leftover of 2e-08.