We look at the division of 851743 by 39 
We want to divide 851743 by 39.

Moving on to step 1:
The number 39 fits into 8 0 times, leaving a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Append the next digit (5) from the dividend to 8 and continue with: 85 / 39

Advancing to step 2:
The number 39 fits into 85 2 times, leaving a remainder of 7.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtracting 78 from 85 leaves us with 7.
Take the next digit (1) from the dividend and append it to 7, then repeat: 71 / 39

On to step 3:
39 goes into 71 1 times with a remainder of 32.
Put 1 as the next digit of the answer. 
Result so far: 21.0
Subtract 39 from 71 to get 32.
Append the next digit (7) from the dividend to 32 and continue with: 327 / 39

Advancing to step 4:
327 divided by 39 is 8 with a remainder of 15.
Record the quotient 8 as the next digit in the result. 
Result so far: 218.0
Deduct 312 from 327 and we're left with 15.
Include the next digit (4) from the dividend after 15, then repeat: 154 / 39

Going ahead to step 5:
The number 39 fits into 154 3 times, leaving a remainder of 37.
Record the quotient 3 as the next digit in the result. 
Result so far: 2183.0
Subtract 117 from 154 to get 37.
Bring next digit (3) of the dividend behind the 37 and repeat the process: 373 / 39

Step 6:
39 can be fit into 373 9 times, resulting in a remainder of 22.
Use 9 as the next digit of our solution. 
Result so far: 21839.0
Deduct 351 from 373 and we're left with 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 7:
The number 39 fits into 220 5 times, leaving a remainder of 25.
Record the quotient 5 as the next digit in the result. 
Result so far: 21839.5
Subtract 195 from 220 to get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Going ahead to step 8:
39 can be fit into 250 6 times, resulting in a remainder of 16.
The next digit of our result is 6. 
Result so far: 21839.56
If we subtract 234 from 250, we get 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 9:
160 divided by 39 is 4 with a remainder of 4.
Write down 4 as next digit of the result. 
Result so far: 21839.564
Subtracting 156 from 160 leaves us 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.

Step 10:
The number 39 fits into 40 1 times, leaving a remainder of 1.
Record the quotient 1 as the next digit in the result. 
Result so far: 21839.5641
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.

Advancing to step 11:
When dividing 10 by 39, we get 0 with a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 21839.5641
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.

Step 12:
39 can be fit into 100 2 times, resulting in a remainder of 22.
The number 2 becomes the next digit in our result. 
Result so far: 21839.564102
Deduct 78 from 100 and we're left with 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 13:
When dividing 220 by 39, we get 5 with a remainder of 25.
Use 5 as the next digit of our solution. 
Result so far: 21839.5641025
If we take 195 away from 220, we end up with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Let's proceed to step 14:
39 goes into 250 6 times with a remainder of 16.
Use 6 as the next digit of our solution. 
Result so far: 21839.56410256
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.

In conclusion, the division gives 21839.56410256 with a balance of 1.6e-08.