We divide 108994 by 39
Let's see how many times 39 fits into 108994.

Moving on to step 1:
If we divide 1 by 39, we get 0 and a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Bring next digit (0) of the dividend behind the 1 and repeat the process: 10 / 39

Going ahead to step 2:
If we divide 10 by 39, we get 0 and a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 10 and we're left with 10.
Include the next digit (8) from the dividend after 10, then repeat: 108 / 39

On to step 3:
If we divide 108 by 39, we get 2 and a remainder of 30.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtract 78 from 108 to get 30.
Append the next digit (9) from the dividend to 30 and continue with: 309 / 39

Moving on to step 4:
When dividing 309 by 39, we get 7 with a remainder of 36.
Write down 7 as next digit of the result. 
Result so far: 27.0
Subtract 273 from 309 to get 36.
Bring next digit (9) of the dividend behind the 36 and repeat the process: 369 / 39

Let's proceed to step 5:
If we divide 369 by 39, we get 9 and a remainder of 18.
The number 9 becomes the next digit in our result. 
Result so far: 279.0
If we subtract 351 from 369, we get 18.
Include the next digit (4) from the dividend after 18, then repeat: 184 / 39

Let's proceed to step 6:
The number 39 fits into 184 4 times, leaving a remainder of 28.
Put 4 as the next digit of the answer. 
Result so far: 2794.0
If we subtract 156 from 184, we get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Step 7:
280 divided by 39 is 7 with a remainder of 7.
Use 7 as the next digit of our solution. 
Result so far: 2794.7
The remainder is 7 after subtracting 273 from 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Moving on to step 8:
When dividing 70 by 39, we get 1 with a remainder of 31.
The number 1 becomes the next digit in our result. 
Result so far: 2794.71
The remainder is 31 after subtracting 39 from 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

On to step 9:
39 goes into 310 7 times with a remainder of 37.
The number 7 becomes the next digit in our result. 
Result so far: 2794.717
If we take 273 away from 310, we end up with 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Moving on to step 10:
When dividing 370 by 39, we get 9 with a remainder of 19.
Write down 9 as next digit of the result. 
Result so far: 2794.7179
Subtract 351 from 370 to get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

On to step 11:
39 can be fit into 190 4 times, resulting in a remainder of 34.
The number 4 becomes the next digit in our result. 
Result so far: 2794.71794
The remainder is 34 after subtracting 156 from 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Step 12:
The number 39 fits into 340 8 times, leaving a remainder of 28.
Write down 8 as next digit of the result. 
Result so far: 2794.717948
If we take 312 away from 340, we end up with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Going ahead to step 13:
When dividing 280 by 39, we get 7 with a remainder of 7.
The next digit of our result is 7. 
Result so far: 2794.7179487
Deduct 273 from 280 and we're left with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Advancing to step 14:
70 divided by 39 is 1 with a remainder of 31.
Put 1 as the next digit of the answer. 
Result so far: 2794.71794871
Subtracting 39 from 70 leaves us with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

In conclusion, the division gives 2794.71794871 with a balance of 3.1e-08.