Answer:
The reason why the first digit is over the tens place is because 41 can not go into 39 by itself. Since 41 doesnt go into 39 you go one place out to 397 therefor the digit will be over the tens place. If 41 was being divided into 4172 or the first two digits was higher than 41 than it would be over the hundreds because 41 goes into it. B.T.W. (if u need it) the answer 96.87804878