39785836 divided by 326 
Our goal is to divide 39785836 by 326.

Step 1:
3 divided by 326 is 0 with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Include the next digit (9) from the dividend after 3, then repeat: 39 / 326

Moving on to step 2:
If we divide 39 by 326, we get 0 and a remainder of 39.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 39 to get 39.
Include the next digit (7) from the dividend after 39, then repeat: 397 / 326

Advancing to step 3:
397 divided by 326 is 1 with a remainder of 71.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 326 from 397 leaves us with 71.
Grab the next digit (8) from the dividend, add it to 71, then carry on: 718 / 326

Advancing to step 4:
718 divided by 326 is 2 with a remainder of 66.
Write down 2 as next digit of the result. 
Result so far: 12.0
Deduct 652 from 718 and we're left with 66.
Append the next digit (5) from the dividend to 66 and continue with: 665 / 326

Moving on to step 5:
When dividing 665 by 326, we get 2 with a remainder of 13.
The next digit of our result is 2. 
Result so far: 122.0
If we take 652 away from 665, we end up with 13.
Append the next digit (8) from the dividend to 13 and continue with: 138 / 326

Moving on to step 6:
326 can be fit into 138 0 times, resulting in a remainder of 138.
Record the quotient 0 as the next digit in the result. 
Result so far: 1220.0
If we take 0 away from 138, we end up with 138.
Bring next digit (3) of the dividend behind the 138 and repeat the process: 1383 / 326

Advancing to step 7:
326 goes into 1383 4 times with a remainder of 79.
Write down 4 as next digit of the result. 
Result so far: 12204.0
If we subtract 1304 from 1383, we get 79.
Append the next digit (6) from the dividend to 79 and continue with: 796 / 326

Let's proceed to step 8:
If we divide 796 by 326, we get 2 and a remainder of 144.
Use 2 as the next digit of our solution. 
Result so far: 122042.0
If we subtract 652 from 796, we get 144.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1440, and continue the process.

Advancing to step 9:
When dividing 1440 by 326, we get 4 with a remainder of 136.
Put 4 as the next digit of the answer. 
Result so far: 122042.4
If we subtract 1304 from 1440, we get 136.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1360, and continue the process.

On to step 10:
The number 326 fits into 1360 4 times, leaving a remainder of 56.
Write down 4 as next digit of the result. 
Result so far: 122042.44
Subtract 1304 from 1360 to get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Our division results in 122042.44 with a remaining 0.056.