39620978 divided by 854 
We want to divide 39620978 by 854.

Moving on to step 1:
854 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.
Take the next digit (9) from the dividend and append it to 3, then repeat: 39 / 854

Advancing to step 2:
854 goes into 39 0 times with a remainder of 39.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 39 to get 39.
Grab the next digit (6) from the dividend, add it to 39, then carry on: 396 / 854

Advancing to step 3:
854 can be fit into 396 0 times, resulting in a remainder of 396.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 396 leaves us with 396.
Fetch the next digit (2) from the dividend, attach it to 396 and continue: 3962 / 854

Moving on to step 4:
854 goes into 3962 4 times with a remainder of 546.
Put 4 as the next digit of the answer. 
Result so far: 4.0
If we subtract 3416 from 3962, we get 546.
Append the next digit (0) from the dividend to 546 and continue with: 5460 / 854

Step 5:
When dividing 5460 by 854, we get 6 with a remainder of 336.
Put 6 as the next digit of the answer. 
Result so far: 46.0
The remainder is 336 after subtracting 5124 from 5460.
Grab the next digit (9) from the dividend, add it to 336, then carry on: 3369 / 854

Let's proceed to step 6:
The number 854 fits into 3369 3 times, leaving a remainder of 807.
Use 3 as the next digit of our solution. 
Result so far: 463.0
Subtract 2562 from 3369 to get 807.
Include the next digit (7) from the dividend after 807, then repeat: 8077 / 854

Advancing to step 7:
854 goes into 8077 9 times with a remainder of 391.
Put 9 as the next digit of the answer. 
Result so far: 4639.0
If we subtract 7686 from 8077, we get 391.
Take the next digit (8) from the dividend and append it to 391, then repeat: 3918 / 854

Step 8:
854 can be fit into 3918 4 times, resulting in a remainder of 502.
Use 4 as the next digit of our solution. 
Result so far: 46394.0
Subtract 3416 from 3918 to get 502.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5020, and continue the process.

Let's proceed to step 9:
If we divide 5020 by 854, we get 5 and a remainder of 750.
Write down 5 as next digit of the result. 
Result so far: 46394.5
Subtracting 4270 from 5020 leaves us with 750.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7500, and continue the process.

On to step 10:
854 goes into 7500 8 times with a remainder of 668.
Put 8 as the next digit of the answer. 
Result so far: 46394.58
Subtracting 6832 from 7500 leaves us with 668.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6680, and continue the process.

Step 11:
6680 divided by 854 is 7 with a remainder of 702.
Record the quotient 7 as the next digit in the result. 
Result so far: 46394.587
Subtract 5978 from 6680 to get 702.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7020, and continue the process.

Moving on to step 12:
854 goes into 7020 8 times with a remainder of 188.
Use 8 as the next digit of our solution. 
Result so far: 46394.5878
If we subtract 6832 from 7020, we get 188.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1880, and continue the process.

Let's proceed to step 13:
1880 divided by 854 is 2 with a remainder of 172.
Write down 2 as next digit of the result. 
Result so far: 46394.58782
Deduct 1708 from 1880 and we're left with 172.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1720, and continue the process.

Let's proceed to step 14:
854 goes into 1720 2 times with a remainder of 12.
The number 2 becomes the next digit in our result. 
Result so far: 46394.587822
If we subtract 1708 from 1720, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

In conclusion, the division gives 46394.587822 with a balance of 1.2e-06.