We look at the division of 39863060 by 243 
Let's see how many times 243 fits into 39863060.

Moving on to step 1:
243 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
Subtract 0 from 3 to get 3.
Grab the next digit (9) from the dividend, add it to 3, then carry on: 39 / 243

Advancing to step 2:
When dividing 39 by 243, we get 0 with a remainder of 39.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 39 and we're left with 39.
Grab the next digit (8) from the dividend, add it to 39, then carry on: 398 / 243

Let's proceed to step 3:
243 goes into 398 1 times with a remainder of 155.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 243 from 398 and we're left with 155.
Include the next digit (6) from the dividend after 155, then repeat: 1556 / 243

Let's proceed to step 4:
When dividing 1556 by 243, we get 6 with a remainder of 98.
The number 6 becomes the next digit in our result. 
Result so far: 16.0
The remainder is 98 after subtracting 1458 from 1556.
Fetch the next digit (3) from the dividend, attach it to 98 and continue: 983 / 243

Going ahead to step 5:
243 can be fit into 983 4 times, resulting in a remainder of 11.
Write down 4 as next digit of the result. 
Result so far: 164.0
Subtract 972 from 983 to get 11.
Include the next digit (0) from the dividend after 11, then repeat: 110 / 243

Let's proceed to step 6:
If we divide 110 by 243, we get 0 and a remainder of 110.
The next digit of our result is 0. 
Result so far: 1640.0
The remainder is 110 after subtracting 0 from 110.
Bring next digit (6) of the dividend behind the 110 and repeat the process: 1106 / 243

On to step 7:
The number 243 fits into 1106 4 times, leaving a remainder of 134.
Use 4 as the next digit of our solution. 
Result so far: 16404.0
The remainder is 134 after subtracting 972 from 1106.
Take the next digit (0) from the dividend and append it to 134, then repeat: 1340 / 243

Moving on to step 8:
243 goes into 1340 5 times with a remainder of 125.
The number 5 becomes the next digit in our result. 
Result so far: 164045.0
Subtract 1215 from 1340 to get 125.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1250, and continue the process.

Step 9:
243 goes into 1250 5 times with a remainder of 35.
The number 5 becomes the next digit in our result. 
Result so far: 164045.5
Deduct 1215 from 1250 and we're left with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Let's proceed to step 10:
243 can be fit into 350 1 times, resulting in a remainder of 107.
Use 1 as the next digit of our solution. 
Result so far: 164045.51
If we take 243 away from 350, we end up with 107.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1070, and continue the process.

Advancing to step 11:
The number 243 fits into 1070 4 times, leaving a remainder of 98.
The next digit of our result is 4. 
Result so far: 164045.514
Deduct 972 from 1070 and we're left with 98.
Since there are no more digits in the dividend, we add a zero to the remainder making it 980, and continue the process.

Going ahead to step 12:
If we divide 980 by 243, we get 4 and a remainder of 8.
The number 4 becomes the next digit in our result. 
Result so far: 164045.5144
Deduct 972 from 980 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

The final outcome is 164045.5144, with a leftover of 8e-05.