We're dividing 132723 by 39 
We're looking to find how many times 39 goes into 132723.

Going ahead to step 1:
1 divided by 39 is 0 with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Grab the next digit (3) from the dividend, add it to 1, then carry on: 13 / 39

Moving on to step 2:
13 divided by 39 is 0 with a remainder of 13.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 13, we get 13.
Grab the next digit (2) from the dividend, add it to 13, then carry on: 132 / 39

Advancing to step 3:
If we divide 132 by 39, we get 3 and a remainder of 15.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Subtracting 117 from 132 leaves us with 15.
Bring next digit (7) of the dividend behind the 15 and repeat the process: 157 / 39

Advancing to step 4:
The number 39 fits into 157 4 times, leaving a remainder of 1.
Write down 4 as next digit of the result. 
Result so far: 34.0
The remainder is 1 after subtracting 156 from 157.
Include the next digit (2) from the dividend after 1, then repeat: 12 / 39

Going ahead to step 5:
When dividing 12 by 39, we get 0 with a remainder of 12.
The next digit of our result is 0. 
Result so far: 340.0
Subtract 0 from 12 to get 12.
Take the next digit (3) from the dividend and append it to 12, then repeat: 123 / 39

Advancing to step 6:
If we divide 123 by 39, we get 3 and a remainder of 6.
The number 3 becomes the next digit in our result. 
Result so far: 3403.0
The remainder is 6 after subtracting 117 from 123.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Let's proceed to step 7:
39 goes into 60 1 times with a remainder of 21.
Record the quotient 1 as the next digit in the result. 
Result so far: 3403.1
If we take 39 away from 60, we end up with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Step 8:
39 goes into 210 5 times with a remainder of 15.
Write down 5 as next digit of the result. 
Result so far: 3403.15
Deduct 195 from 210 and we're left with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Let's proceed to step 9:
The number 39 fits into 150 3 times, leaving a remainder of 33.
Write down 3 as next digit of the result. 
Result so far: 3403.153
The remainder is 33 after subtracting 117 from 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Step 10:
If we divide 330 by 39, we get 8 and a remainder of 18.
Write down 8 as next digit of the result. 
Result so far: 3403.1538
Deduct 312 from 330 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.

Step 11:
When dividing 180 by 39, we get 4 with a remainder of 24.
Record the quotient 4 as the next digit in the result. 
Result so far: 3403.15384
If we subtract 156 from 180, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Going ahead to step 12:
39 can be fit into 240 6 times, resulting in a remainder of 6.
Record the quotient 6 as the next digit in the result. 
Result so far: 3403.153846
If we take 234 away from 240, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Moving on to step 13:
39 goes into 60 1 times with a remainder of 21.
Write down 1 as next digit of the result. 
Result so far: 3403.1538461
If we subtract 39 from 60, we get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Step 14:
39 can be fit into 210 5 times, resulting in a remainder of 15.
Put 5 as the next digit of the answer. 
Result so far: 3403.15384615
Deduct 195 from 210 and we're left with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

After the division, we end up with 3403.15384615 and a remainder of 1.5e-08.