We look at the division of 86439331 by 39 
We're looking to find how many times 39 goes into 86439331.

Going ahead to step 1:
39 can be fit into 8 0 times, resulting in a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Take the next digit (6) from the dividend and append it to 8, then repeat: 86 / 39

Advancing to step 2:
39 goes into 86 2 times with a remainder of 8.
The next digit of our result is 2. 
Result so far: 2.0
Deduct 78 from 86 and we're left with 8.
Bring next digit (4) of the dividend behind the 8 and repeat the process: 84 / 39

Going ahead to step 3:
39 can be fit into 84 2 times, resulting in a remainder of 6.
The next digit of our result is 2. 
Result so far: 22.0
Subtracting 78 from 84 leaves us with 6.
Fetch the next digit (3) from the dividend, attach it to 6 and continue: 63 / 39

Step 4:
If we divide 63 by 39, we get 1 and a remainder of 24.
Record the quotient 1 as the next digit in the result. 
Result so far: 221.0
Subtract 39 from 63 to get 24.
Include the next digit (9) from the dividend after 24, then repeat: 249 / 39

Moving on to step 5:
39 can be fit into 249 6 times, resulting in a remainder of 15.
Put 6 as the next digit of the answer. 
Result so far: 2216.0
If we subtract 234 from 249, we get 15.
Grab the next digit (3) from the dividend, add it to 15, then carry on: 153 / 39

Moving on to step 6:
39 can be fit into 153 3 times, resulting in a remainder of 36.
The next digit of our result is 3. 
Result so far: 22163.0
If we take 117 away from 153, we end up with 36.
Include the next digit (3) from the dividend after 36, then repeat: 363 / 39

Advancing to step 7:
The number 39 fits into 363 9 times, leaving a remainder of 12.
The next digit of our result is 9. 
Result so far: 221639.0
Subtract 351 from 363 to get 12.
Take the next digit (1) from the dividend and append it to 12, then repeat: 121 / 39

Advancing to step 8:
When dividing 121 by 39, we get 3 with a remainder of 4.
The next digit of our result is 3. 
Result so far: 2216393.0
If we take 117 away from 121, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 9:
When dividing 40 by 39, we get 1 with a remainder of 1.
The next digit of our result is 1. 
Result so far: 2216393.1
The remainder is 1 after subtracting 39 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Moving on to step 10:
39 can be fit into 10 0 times, resulting in a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 2216393.1
Subtract 0 from 10 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 11:
100 divided by 39 is 2 with a remainder of 22.
Put 2 as the next digit of the answer. 
Result so far: 2216393.102
If we subtract 78 from 100, we get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 12:
39 goes into 220 5 times with a remainder of 25.
The number 5 becomes the next digit in our result. 
Result so far: 2216393.1025
The remainder is 25 after subtracting 195 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Advancing to step 13:
250 divided by 39 is 6 with a remainder of 16.
Put 6 as the next digit of the answer. 
Result so far: 2216393.10256
Subtracting 234 from 250 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 14:
39 goes into 160 4 times with a remainder of 4.
The number 4 becomes the next digit in our result. 
Result so far: 2216393.102564
Subtract 156 from 160 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 15:
40 divided by 39 is 1 with a remainder of 1.
Put 1 as the next digit of the answer. 
Result so far: 2216393.1025641
Subtract 39 from 40 to get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

On to step 16:
If we divide 10 by 39, we get 0 and a remainder of 10.
The next digit of our result is 0. 
Result so far: 2216393.1025641
Subtracting 0 from 10 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

In conclusion, the division gives 2216393.1025641 with a balance of 1e-08.