We look at the division of 217438 by 39 
We want to figure out the number of times 217438 can be divided by 39.

Advancing to step 1:
When dividing 2 by 39, we get 0 with 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 (1) of the dividend behind the 2 and repeat the process: 21 / 39

Moving on to step 2:
When dividing 21 by 39, we get 0 with a remainder of 21.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 21 leaves us with 21.
Append the next digit (7) from the dividend to 21 and continue with: 217 / 39

Let's proceed to step 3:
The number 39 fits into 217 5 times, leaving a remainder of 22.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
If we subtract 195 from 217, we get 22.
Include the next digit (4) from the dividend after 22, then repeat: 224 / 39

Let's proceed to step 4:
The number 39 fits into 224 5 times, leaving a remainder of 29.
Record the quotient 5 as the next digit in the result. 
Result so far: 55.0
If we take 195 away from 224, we end up with 29.
Bring next digit (3) of the dividend behind the 29 and repeat the process: 293 / 39

Let's proceed to step 5:
39 goes into 293 7 times with a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 557.0
If we subtract 273 from 293, we get 20.
Take the next digit (8) from the dividend and append it to 20, then repeat: 208 / 39

Moving on to step 6:
When dividing 208 by 39, we get 5 with a remainder of 13.
Use 5 as the next digit of our solution. 
Result so far: 5575.0
If we take 195 away from 208, we end up with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Advancing to step 7:
If we divide 130 by 39, we get 3 and a remainder of 13.
Use 3 as the next digit of our solution. 
Result so far: 5575.3
If we take 117 away from 130, we end up with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Advancing to step 8:
The number 39 fits into 130 3 times, leaving a remainder of 13.
The number 3 becomes the next digit in our result. 
Result so far: 5575.33
If we take 117 away from 130, we end up with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

After the division, we end up with 5575.33 and a remainder of 0.013.