We divide 39678 by 44
We want to divide 39678 by 44.

Going ahead to step 1:
44 can be fit into 3 0 times, resulting in a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Include the next digit (9) from the dividend after 3, then repeat: 39 / 44

Let's proceed to step 2:
The number 44 fits into 39 0 times, leaving a remainder of 39.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 39 leaves us with 39.
Include the next digit (6) from the dividend after 39, then repeat: 396 / 44

Moving on to step 3:
396 divided by 44 is 9 with a remainder of 0.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
Deduct 396 from 396 and we're left with 0.
Grab the next digit (7) from the dividend, add it to 0, then carry on: 7 / 44

On to step 4:
If we divide 7 by 44, we get 0 and a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 90.0
Deduct 0 from 7 and we're left with 7.
Fetch the next digit (8) from the dividend, attach it to 7 and continue: 78 / 44

Moving on to step 5:
When dividing 78 by 44, we get 1 with a remainder of 34.
Use 1 as the next digit of our solution. 
Result so far: 901.0
Deduct 44 from 78 and we're left with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Advancing to step 6:
44 goes into 340 7 times with a remainder of 32.
Record the quotient 7 as the next digit in the result. 
Result so far: 901.7
Subtracting 308 from 340 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Let's proceed to step 7:
44 goes into 320 7 times with a remainder of 12.
Put 7 as the next digit of the answer. 
Result so far: 901.77
Subtracting 308 from 320 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

The final result is 901.77 with a remainder of 0.012.