We look at the division of 165974 by 39 
We want to divide 165974 by 39.

Advancing to step 1:
1 divided by 39 is 0 with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Append the next digit (6) from the dividend to 1 and continue with: 16 / 39

Moving on to step 2:
If we divide 16 by 39, we get 0 and a remainder of 16.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 16, we get 16.
Take the next digit (5) from the dividend and append it to 16, then repeat: 165 / 39

Moving on to step 3:
If we divide 165 by 39, we get 4 and a remainder of 9.
Use 4 as the next digit of our solution. 
Result so far: 4.0
The remainder is 9 after subtracting 156 from 165.
Fetch the next digit (9) from the dividend, attach it to 9 and continue: 99 / 39

Going ahead to step 4:
When dividing 99 by 39, we get 2 with a remainder of 21.
Write down 2 as next digit of the result. 
Result so far: 42.0
Subtract 78 from 99 to get 21.
Take the next digit (7) from the dividend and append it to 21, then repeat: 217 / 39

Let's proceed to step 5:
217 divided by 39 is 5 with a remainder of 22.
Put 5 as the next digit of the answer. 
Result so far: 425.0
Subtracting 195 from 217 leaves us with 22.
Bring next digit (4) of the dividend behind the 22 and repeat the process: 224 / 39

Going ahead to step 6:
The number 39 fits into 224 5 times, leaving a remainder of 29.
The number 5 becomes the next digit in our result. 
Result so far: 4255.0
The remainder is 29 after subtracting 195 from 224.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Going ahead to step 7:
39 can be fit into 290 7 times, resulting in a remainder of 17.
Write down 7 as next digit of the result. 
Result so far: 4255.7
If we subtract 273 from 290, we get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Moving on to step 8:
39 goes into 170 4 times with a remainder of 14.
Record the quotient 4 as the next digit in the result. 
Result so far: 4255.74
Deduct 156 from 170 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 9:
39 goes into 140 3 times with a remainder of 23.
Put 3 as the next digit of the answer. 
Result so far: 4255.743
Subtracting 117 from 140 leaves us with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Step 10:
39 can be fit into 230 5 times, resulting in a remainder of 35.
The number 5 becomes the next digit in our result. 
Result so far: 4255.7435
If we subtract 195 from 230, we get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Moving on to step 11:
If we divide 350 by 39, we get 8 and a remainder of 38.
Write down 8 as next digit of the result. 
Result so far: 4255.74358
Subtract 312 from 350 to get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Step 12:
The number 39 fits into 380 9 times, leaving a remainder of 29.
Record the quotient 9 as the next digit in the result. 
Result so far: 4255.743589
If we subtract 351 from 380, we get 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Going ahead to step 13:
The number 39 fits into 290 7 times, leaving a remainder of 17.
Record the quotient 7 as the next digit in the result. 
Result so far: 4255.7435897
Deduct 273 from 290 and we're left with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

On to step 14:
The number 39 fits into 170 4 times, leaving a remainder of 14.
Put 4 as the next digit of the answer. 
Result so far: 4255.74358974
Deduct 156 from 170 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

In conclusion, the division gives 4255.74358974 with a balance of 1.4e-08.