We look at the division of 854766 by 39 
We want to divide 854766 by 39.

Let's proceed to step 1:
If we divide 8 by 39, we get 0 and a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Take the next digit (5) from the dividend and append it to 8, then repeat: 85 / 39

Advancing to step 2:
39 goes into 85 2 times with a remainder of 7.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtracting 78 from 85 leaves us with 7.
Grab the next digit (4) from the dividend, add it to 7, then carry on: 74 / 39

Moving on to step 3:
39 goes into 74 1 times with a remainder of 35.
Record the quotient 1 as the next digit in the result. 
Result so far: 21.0
Subtract 39 from 74 to get 35.
Bring next digit (7) of the dividend behind the 35 and repeat the process: 357 / 39

Let's proceed to step 4:
357 divided by 39 is 9 with a remainder of 6.
The number 9 becomes the next digit in our result. 
Result so far: 219.0
The remainder is 6 after subtracting 351 from 357.
Fetch the next digit (6) from the dividend, attach it to 6 and continue: 66 / 39

Going ahead to step 5:
39 goes into 66 1 times with a remainder of 27.
The number 1 becomes the next digit in our result. 
Result so far: 2191.0
If we take 39 away from 66, we end up with 27.
Append the next digit (6) from the dividend to 27 and continue with: 276 / 39

Let's proceed to step 6:
The number 39 fits into 276 7 times, leaving a remainder of 3.
Record the quotient 7 as the next digit in the result. 
Result so far: 21917.0
Deduct 273 from 276 and we're left with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Going ahead to step 7:
When dividing 30 by 39, we get 0 with a remainder of 30.
Use 0 as the next digit of our solution. 
Result so far: 21917.0
Subtracting 0 from 30 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 8:
When dividing 300 by 39, we get 7 with a remainder of 27.
Record the quotient 7 as the next digit in the result. 
Result so far: 21917.07
Deduct 273 from 300 and we're left with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

On to step 9:
If we divide 270 by 39, we get 6 and a remainder of 36.
Put 6 as the next digit of the answer. 
Result so far: 21917.076
Subtract 234 from 270 to get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Let's proceed to step 10:
The number 39 fits into 360 9 times, leaving a remainder of 9.
Write down 9 as next digit of the result. 
Result so far: 21917.0769
Subtract 351 from 360 to get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Moving on to step 11:
When dividing 90 by 39, we get 2 with a remainder of 12.
Use 2 as the next digit of our solution. 
Result so far: 21917.07692
Deduct 78 from 90 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 12:
When dividing 120 by 39, we get 3 with a remainder of 3.
The next digit of our result is 3. 
Result so far: 21917.076923
If we take 117 away from 120, we end up with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Moving on to step 13:
30 divided by 39 is 0 with a remainder of 30.
Write down 0 as next digit of the result. 
Result so far: 21917.076923
The remainder is 30 after subtracting 0 from 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 14:
The number 39 fits into 300 7 times, leaving a remainder of 27.
Write down 7 as next digit of the result. 
Result so far: 21917.07692307
Subtracting 273 from 300 leaves us with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

The quotient of the division is 21917.07692307, and the remainder is 2.7e-08.