First ask yourself "Can 3 be divided by 4?" The answer is no so you put a zero above "3". Then, you look at the next number, but you keep whatever was left over from the first division, which is this case was the whole 3 because 4 did not go into it. Now you have 39/4. 4 goes into 39 9 times (4*9=36); you write 9 above the 9. Subtract 36 from 39 to get what's left over: 3. The final number you will look at is 2, with the 3 left over, making it 32. 4 goes into 32 evenly 8 times; write 8 above the 2. The final answer is 92.
Hope this helps!!