We divide 3972747 by 926
We want to divide 3972747 by 926.

Let's proceed to step 1:
The number 926 fits into 3 0 times, leaving a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Grab the next digit (9) from the dividend, add it to 3, then carry on: 39 / 926

Moving on to step 2:
926 can be fit into 39 0 times, resulting in a remainder of 39.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 39, we end up with 39.
Take the next digit (7) from the dividend and append it to 39, then repeat: 397 / 926

Moving on to step 3:
926 goes into 397 0 times with a remainder of 397.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 397 and we're left with 397.
Fetch the next digit (2) from the dividend, attach it to 397 and continue: 3972 / 926

Step 4:
When dividing 3972 by 926, we get 4 with a remainder of 268.
The next digit of our result is 4. 
Result so far: 4.0
The remainder is 268 after subtracting 3704 from 3972.
Fetch the next digit (7) from the dividend, attach it to 268 and continue: 2687 / 926

Let's proceed to step 5:
The number 926 fits into 2687 2 times, leaving a remainder of 835.
The next digit of our result is 2. 
Result so far: 42.0
The remainder is 835 after subtracting 1852 from 2687.
Take the next digit (4) from the dividend and append it to 835, then repeat: 8354 / 926

Moving on to step 6:
926 goes into 8354 9 times with a remainder of 20.
Write down 9 as next digit of the result. 
Result so far: 429.0
If we take 8334 away from 8354, we end up with 20.
Fetch the next digit (7) from the dividend, attach it to 20 and continue: 207 / 926

Going ahead to step 7:
207 divided by 926 is 0 with a remainder of 207.
The number 0 becomes the next digit in our result. 
Result so far: 4290.0
Subtracting 0 from 207 leaves us with 207.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2070, and continue the process.

Step 8:
When dividing 2070 by 926, we get 2 with a remainder of 218.
Write down 2 as next digit of the result. 
Result so far: 4290.2
If we take 1852 away from 2070, we end up with 218.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2180, and continue the process.

Step 9:
If we divide 2180 by 926, we get 2 and a remainder of 328.
Record the quotient 2 as the next digit in the result. 
Result so far: 4290.22
If we take 1852 away from 2180, we end up with 328.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3280, and continue the process.

In conclusion, the division gives 4290.22 with a balance of 0.328.