We're dividing 20860900 by 735 
Let's see how many times 735 fits into 20860900.

Let's proceed to step 1:
The number 735 fits into 2 0 times, leaving a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Bring next digit (0) of the dividend behind the 2 and repeat the process: 20 / 735

On to step 2:
When dividing 20 by 735, we get 0 with a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 20 after subtracting 0 from 20.
Fetch the next digit (8) from the dividend, attach it to 20 and continue: 208 / 735

Let's proceed to step 3:
735 goes into 208 0 times with a remainder of 208.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 208 leaves us with 208.
Bring next digit (6) of the dividend behind the 208 and repeat the process: 2086 / 735

Moving on to step 4:
When dividing 2086 by 735, we get 2 with a remainder of 616.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we subtract 1470 from 2086, we get 616.
Fetch the next digit (0) from the dividend, attach it to 616 and continue: 6160 / 735

Moving on to step 5:
When dividing 6160 by 735, we get 8 with a remainder of 280.
Record the quotient 8 as the next digit in the result. 
Result so far: 28.0
If we take 5880 away from 6160, we end up with 280.
Bring next digit (9) of the dividend behind the 280 and repeat the process: 2809 / 735

Step 6:
2809 divided by 735 is 3 with a remainder of 604.
The next digit of our result is 3. 
Result so far: 283.0
Deduct 2205 from 2809 and we're left with 604.
Append the next digit (0) from the dividend to 604 and continue with: 6040 / 735

Going ahead to step 7:
735 goes into 6040 8 times with a remainder of 160.
Record the quotient 8 as the next digit in the result. 
Result so far: 2838.0
The remainder is 160 after subtracting 5880 from 6040.
Fetch the next digit (0) from the dividend, attach it to 160 and continue: 1600 / 735

On to step 8:
735 can be fit into 1600 2 times, resulting in a remainder of 130.
Write down 2 as next digit of the result. 
Result so far: 28382.0
If we take 1470 away from 1600, we end up with 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1300, and continue the process.

Moving on to step 9:
735 goes into 1300 1 times with a remainder of 565.
Use 1 as the next digit of our solution. 
Result so far: 28382.1
Subtracting 735 from 1300 leaves us with 565.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5650, and continue the process.

Going ahead to step 10:
735 can be fit into 5650 7 times, resulting in a remainder of 505.
Write down 7 as next digit of the result. 
Result so far: 28382.17
The remainder is 505 after subtracting 5145 from 5650.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5050, and continue the process.

Advancing to step 11:
5050 divided by 735 is 6 with a remainder of 640.
The number 6 becomes the next digit in our result. 
Result so far: 28382.176
If we subtract 4410 from 5050, we get 640.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6400, and continue the process.

Going ahead to step 12:
735 can be fit into 6400 8 times, resulting in a remainder of 520.
The number 8 becomes the next digit in our result. 
Result so far: 28382.1768
If we take 5880 away from 6400, we end up with 520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5200, and continue the process.

Moving on to step 13:
The number 735 fits into 5200 7 times, leaving a remainder of 55.
Write down 7 as next digit of the result. 
Result so far: 28382.17687
Deduct 5145 from 5200 and we're left with 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Moving on to step 14:
If we divide 550 by 735, we get 0 and a remainder of 550.
Record the quotient 0 as the next digit in the result. 
Result so far: 28382.17687
Subtract 0 from 550 to get 550.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5500, and continue the process.

Step 15:
735 goes into 5500 7 times with a remainder of 355.
The next digit of our result is 7. 
Result so far: 28382.1768707
The remainder is 355 after subtracting 5145 from 5500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3550, and continue the process.

Step 16:
The number 735 fits into 3550 4 times, leaving a remainder of 610.
Put 4 as the next digit of the answer. 
Result so far: 28382.17687074
If we take 2940 away from 3550, we end up with 610.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6100, and continue the process.

In conclusion, the division gives 28382.17687074 with a balance of 6.1e-07.