We're dividing 39991422 by 85 
Let's see how many times 85 fits into 39991422.

Advancing to step 1:
85 goes into 3 0 times with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Bring next digit (9) of the dividend behind the 3 and repeat the process: 39 / 85

Moving on to step 2:
When dividing 39 by 85, we get 0 with a remainder of 39.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 39 and we're left with 39.
Grab the next digit (9) from the dividend, add it to 39, then carry on: 399 / 85

Advancing to step 3:
When dividing 399 by 85, we get 4 with a remainder of 59.
Put 4 as the next digit of the answer. 
Result so far: 4.0
The remainder is 59 after subtracting 340 from 399.
Include the next digit (9) from the dividend after 59, then repeat: 599 / 85

On to step 4:
The number 85 fits into 599 7 times, leaving a remainder of 4.
Put 7 as the next digit of the answer. 
Result so far: 47.0
Subtract 595 from 599 to get 4.
Append the next digit (1) from the dividend to 4 and continue with: 41 / 85

Let's proceed to step 5:
85 goes into 41 0 times with a remainder of 41.
The next digit of our result is 0. 
Result so far: 470.0
Subtracting 0 from 41 leaves us with 41.
Include the next digit (4) from the dividend after 41, then repeat: 414 / 85

Step 6:
The number 85 fits into 414 4 times, leaving a remainder of 74.
Use 4 as the next digit of our solution. 
Result so far: 4704.0
Deduct 340 from 414 and we're left with 74.
Take the next digit (2) from the dividend and append it to 74, then repeat: 742 / 85

On to step 7:
85 can be fit into 742 8 times, resulting in a remainder of 62.
Put 8 as the next digit of the answer. 
Result so far: 47048.0
Subtract 680 from 742 to get 62.
Take the next digit (2) from the dividend and append it to 62, then repeat: 622 / 85

On to step 8:
If we divide 622 by 85, we get 7 and a remainder of 27.
Write down 7 as next digit of the result. 
Result so far: 470487.0
If we subtract 595 from 622, we get 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Going ahead to step 9:
270 divided by 85 is 3 with a remainder of 15.
The number 3 becomes the next digit in our result. 
Result so far: 470487.3
Subtracting 255 from 270 leaves us with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Step 10:
150 divided by 85 is 1 with a remainder of 65.
Write down 1 as next digit of the result. 
Result so far: 470487.31
The remainder is 65 after subtracting 85 from 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

On to step 11:
85 goes into 650 7 times with a remainder of 55.
Record the quotient 7 as the next digit in the result. 
Result so far: 470487.317
Subtract 595 from 650 to get 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

On to step 12:
The number 85 fits into 550 6 times, leaving a remainder of 40.
Write down 6 as next digit of the result. 
Result so far: 470487.3176
The remainder is 40 after subtracting 510 from 550.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 13:
85 goes into 400 4 times with a remainder of 60.
Write down 4 as next digit of the result. 
Result so far: 470487.31764
The remainder is 60 after subtracting 340 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

On to step 14:
85 goes into 600 7 times with a remainder of 5.
Record the quotient 7 as the next digit in the result. 
Result so far: 470487.317647
If we subtract 595 from 600, we get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

On to step 15:
When dividing 50 by 85, we get 0 with a remainder of 50.
Put 0 as the next digit of the answer. 
Result so far: 470487.317647
Subtracting 0 from 50 leaves us with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Let's proceed to step 16:
85 can be fit into 500 5 times, resulting in a remainder of 75.
The next digit of our result is 5. 
Result so far: 470487.31764705
If we take 425 away from 500, we end up with 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

In conclusion, the division gives 470487.31764705 with a balance of 7.5e-08.