We're dividing 796726 by 39 
We're looking to find how many times 39 goes into 796726.

Advancing to step 1:
If we divide 7 by 39, we get 0 and a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Append the next digit (9) from the dividend to 7 and continue with: 79 / 39

On to step 2:
When dividing 79 by 39, we get 2 with a remainder of 1.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we subtract 78 from 79, we get 1.
Fetch the next digit (6) from the dividend, attach it to 1 and continue: 16 / 39

Going ahead to step 3:
16 divided by 39 is 0 with a remainder of 16.
Record the quotient 0 as the next digit in the result. 
Result so far: 20.0
The remainder is 16 after subtracting 0 from 16.
Take the next digit (7) from the dividend and append it to 16, then repeat: 167 / 39

Let's proceed to step 4:
39 goes into 167 4 times with a remainder of 11.
Put 4 as the next digit of the answer. 
Result so far: 204.0
Subtract 156 from 167 to get 11.
Grab the next digit (2) from the dividend, add it to 11, then carry on: 112 / 39

Moving on to step 5:
39 goes into 112 2 times with a remainder of 34.
The next digit of our result is 2. 
Result so far: 2042.0
The remainder is 34 after subtracting 78 from 112.
Append the next digit (6) from the dividend to 34 and continue with: 346 / 39

Going ahead to step 6:
39 can be fit into 346 8 times, resulting in a remainder of 34.
Write down 8 as next digit of the result. 
Result so far: 20428.0
The remainder is 34 after subtracting 312 from 346.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Advancing to step 7:
The number 39 fits into 340 8 times, leaving a remainder of 28.
Put 8 as the next digit of the answer. 
Result so far: 20428.8
Subtracting 312 from 340 leaves us 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.

On to step 8:
If we divide 280 by 39, we get 7 and a remainder of 7.
Write down 7 as next digit of the result. 
Result so far: 20428.87
If we take 273 away from 280, we end up 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.

Step 9:
39 goes into 70 1 times with a remainder of 31.
Put 1 as the next digit of the answer. 
Result so far: 20428.871
Deduct 39 from 70 and we're left 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.

Let's proceed to step 10:
The number 39 fits into 310 7 times, leaving a remainder of 37.
Write down 7 as next digit of the result. 
Result so far: 20428.8717
Deduct 273 from 310 and we're left 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.

Step 11:
370 divided by 39 is 9 with a remainder of 19.
The number 9 becomes the next digit in our result. 
Result so far: 20428.87179
The remainder is 19 after subtracting 351 from 370.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Moving on to step 12:
The number 39 fits into 190 4 times, leaving a remainder of 34.
Write down 4 as next digit of the result. 
Result so far: 20428.871794
If we take 156 away from 190, we end up with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Step 13:
340 divided by 39 is 8 with a remainder of 28.
Put 8 as the next digit of the answer. 
Result so far: 20428.8717948
Subtract 312 from 340 to 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 14:
39 can be fit into 280 7 times, resulting in a remainder of 7.
The number 7 becomes the next digit in our result. 
Result so far: 20428.87179487
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.

In conclusion, the division gives 20428.87179487 with a balance of 7e-09.