232732 divided by 39 
We want to figure out the number of times 232732 can be divided by 39.

Advancing to step 1:
The number 39 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.
Bring next digit (3) of the dividend behind the 2 and repeat the process: 23 / 39

Going ahead to step 2:
When dividing 23 by 39, we get 0 with a remainder of 23.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 23, we get 23.
Fetch the next digit (2) from the dividend, attach it to 23 and continue: 232 / 39

Let's proceed to step 3:
39 can be fit into 232 5 times, resulting in a remainder of 37.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
The remainder is 37 after subtracting 195 from 232.
Include the next digit (7) from the dividend after 37, then repeat: 377 / 39

Step 4:
If we divide 377 by 39, we get 9 and a remainder of 26.
The number 9 becomes the next digit in our result. 
Result so far: 59.0
Deduct 351 from 377 and we're left with 26.
Grab the next digit (3) from the dividend, add it to 26, then carry on: 263 / 39

On to step 5:
263 divided by 39 is 6 with a remainder of 29.
The number 6 becomes the next digit in our result. 
Result so far: 596.0
Subtract 234 from 263 to get 29.
Bring next digit (2) of the dividend behind the 29 and repeat the process: 292 / 39

Step 6:
When dividing 292 by 39, we get 7 with a remainder of 19.
Use 7 as the next digit of our solution. 
Result so far: 5967.0
If we subtract 273 from 292, we 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.

Going ahead to step 7:
39 can be fit into 190 4 times, resulting in a remainder of 34.
The next digit of our result is 4. 
Result so far: 5967.4
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.

Going ahead to step 8:
340 divided by 39 is 8 with a remainder of 28.
Use 8 as the next digit of our solution. 
Result so far: 5967.48
If we subtract 312 from 340, 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.

Going ahead to step 9:
When dividing 280 by 39, we get 7 with a remainder of 7.
Record the quotient 7 as the next digit in the result. 
Result so far: 5967.487
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.

Let's proceed to step 10:
70 divided by 39 is 1 with a remainder of 31.
Use 1 as the next digit of our solution. 
Result so far: 5967.4871
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.

Step 11:
39 goes into 310 7 times with a remainder of 37.
Record the quotient 7 as the next digit in the result. 
Result so far: 5967.48717
Subtracting 273 from 310 leaves us 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 12:
If we divide 370 by 39, we get 9 and a remainder of 19.
Use 9 as the next digit of our solution. 
Result so far: 5967.487179
If we subtract 351 from 370, we 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.

Step 13:
When dividing 190 by 39, we get 4 with a remainder of 34.
The number 4 becomes the next digit in our result. 
Result so far: 5967.4871794
Subtracting 156 from 190 leaves us 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.

Advancing to step 14:
When dividing 340 by 39, we get 8 with a remainder of 28.
Use 8 as the next digit of our solution. 
Result so far: 5967.48717948
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.

In conclusion, the division gives 5967.48717948 with a balance of 2.8e-08.