We're dividing 20659848 by 400 
Our goal is to divide 20659848 by 400.

Step 1:
The number 400 fits into 2 0 times, leaving a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Append the next digit (0) from the dividend to 2 and continue with: 20 / 400

On to step 2:
400 goes into 20 0 times with a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 20 to get 20.
Bring next digit (6) of the dividend behind the 20 and repeat the process: 206 / 400

On to step 3:
206 divided by 400 is 0 with a remainder of 206.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 206 leaves us with 206.
Grab the next digit (5) from the dividend, add it to 206, then carry on: 2065 / 400

Step 4:
400 goes into 2065 5 times with a remainder of 65.
Put 5 as the next digit of the answer. 
Result so far: 5.0
If we subtract 2000 from 2065, we get 65.
Append the next digit (9) from the dividend to 65 and continue with: 659 / 400

Let's proceed to step 5:
400 goes into 659 1 times with a remainder of 259.
Put 1 as the next digit of the answer. 
Result so far: 51.0
Deduct 400 from 659 and we're left with 259.
Include the next digit (8) from the dividend after 259, then repeat: 2598 / 400

Advancing to step 6:
If we divide 2598 by 400, we get 6 and a remainder of 198.
The next digit of our result is 6. 
Result so far: 516.0
Deduct 2400 from 2598 and we're left with 198.
Append the next digit (4) from the dividend to 198 and continue with: 1984 / 400

Let's proceed to step 7:
If we divide 1984 by 400, we get 4 and a remainder of 384.
Use 4 as the next digit of our solution. 
Result so far: 5164.0
If we take 1600 away from 1984, we end up with 384.
Grab the next digit (8) from the dividend, add it to 384, then carry on: 3848 / 400

Advancing to step 8:
If we divide 3848 by 400, we get 9 and a remainder of 248.
Put 9 as the next digit of the answer. 
Result so far: 51649.0
If we take 3600 away from 3848, we end up with 248.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2480, and continue the process.

Let's proceed to step 9:
When dividing 2480 by 400, we get 6 with a remainder of 80.
Put 6 as the next digit of the answer. 
Result so far: 51649.6
Deduct 2400 from 2480 and we're left with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Moving on to step 10:
The number 400 fits into 800 2 times, leaving a remainder of 0.
The number 2 becomes the next digit in our result. 
Result so far: 51649.62
The remainder is 0 after subtracting 800 from 800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 11:
The number 400 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 51649.62
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 12:
When dividing 0 by 400, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 51649.62
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 51649.62 with a balance of 0.0.