We're dividing 322767 by 39 
Let's see how many times 39 fits into 322767.

Moving on to step 1:
3 divided by 39 is 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 39

Moving on to step 2:
39 can be fit into 32 0 times, resulting in a remainder of 32.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 32, we end up with 32.
Append the next digit (2) from the dividend to 32 and continue with: 322 / 39

Moving on to step 3:
322 divided by 39 is 8 with a remainder of 10.
The next digit of our result is 8. 
Result so far: 8.0
If we take 312 away from 322, we end up with 10.
Grab the next digit (7) from the dividend, add it to 10, then carry on: 107 / 39

Step 4:
If we divide 107 by 39, we get 2 and a remainder of 29.
The next digit of our result is 2. 
Result so far: 82.0
Deduct 78 from 107 and we're left with 29.
Append the next digit (6) from the dividend to 29 and continue with: 296 / 39

Advancing to step 5:
The number 39 fits into 296 7 times, leaving a remainder of 23.
The number 7 becomes the next digit in our result. 
Result so far: 827.0
If we subtract 273 from 296, we get 23.
Grab the next digit (7) from the dividend, add it to 23, then carry on: 237 / 39

Let's proceed to step 6:
39 can be fit into 237 6 times, resulting in a remainder of 3.
The number 6 becomes the next digit in our result. 
Result so far: 8276.0
Subtracting 234 from 237 leaves us with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

On to step 7:
When dividing 30 by 39, we get 0 with a remainder of 30.
Write down 0 as next digit of the result. 
Result so far: 8276.0
Subtract 0 from 30 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 8:
39 can be fit into 300 7 times, resulting in a remainder of 27.
Put 7 as the next digit of the answer. 
Result so far: 8276.07
If we take 273 away from 300, we end up with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

On to step 9:
When dividing 270 by 39, we get 6 with a remainder of 36.
The number 6 becomes the next digit in our result. 
Result so far: 8276.076
If we subtract 234 from 270, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Moving on to step 10:
The number 39 fits into 360 9 times, leaving a remainder of 9.
Put 9 as the next digit of the answer. 
Result so far: 8276.0769
Deduct 351 from 360 and we're left with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

On to step 11:
39 can be fit into 90 2 times, resulting in a remainder of 12.
Write down 2 as next digit of the result. 
Result so far: 8276.07692
Subtract 78 from 90 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 12:
If we divide 120 by 39, we get 3 and a remainder of 3.
Use 3 as the next digit of our solution. 
Result so far: 8276.076923
Subtract 117 from 120 to get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Let's proceed to step 13:
39 can be fit into 30 0 times, resulting in a remainder of 30.
Write down 0 as next digit of the result. 
Result so far: 8276.076923
The remainder is 30 after subtracting 0 from 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 14:
When dividing 300 by 39, we get 7 with a remainder of 27.
The number 7 becomes the next digit in our result. 
Result so far: 8276.07692307
If we subtract 273 from 300, we get 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

In conclusion, the division gives 8276.07692307 with a balance of 2.7e-08.