We look at the division of 826920 by 39 
We want to divide 826920 by 39.

On to step 1:
8 divided by 39 is 0 with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Fetch the next digit (2) from the dividend, attach it to 8 and continue: 82 / 39

Step 2:
If we divide 82 by 39, we get 2 and a remainder of 4.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtract 78 from 82 to get 4.
Include the next digit (6) from the dividend after 4, then repeat: 46 / 39

Moving on to step 3:
46 divided by 39 is 1 with a remainder of 7.
Put 1 as the next digit of the answer. 
Result so far: 21.0
Subtracting 39 from 46 leaves us with 7.
Grab the next digit (9) from the dividend, add it to 7, then carry on: 79 / 39

Advancing to step 4:
The number 39 fits into 79 2 times, leaving a remainder of 1.
Write down 2 as next digit of the result. 
Result so far: 212.0
Subtracting 78 from 79 leaves us with 1.
Append the next digit (2) from the dividend to 1 and continue with: 12 / 39

Moving on to step 5:
The number 39 fits into 12 0 times, leaving a remainder of 12.
The next digit of our result is 0. 
Result so far: 2120.0
Subtract 0 from 12 to get 12.
Take the next digit (0) from the dividend and append it to 12, then repeat: 120 / 39

Let's proceed to step 6:
When dividing 120 by 39, we get 3 with a remainder of 3.
Record the quotient 3 as the next digit in the result. 
Result so far: 21203.0
If we subtract 117 from 120, we 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 7:
39 goes into 30 0 times with a remainder of 30.
Write down 0 as next digit of the result. 
Result so far: 21203.0
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.

Let's proceed to step 8:
If we divide 300 by 39, we get 7 and a remainder of 27.
The number 7 becomes the next digit in our result. 
Result so far: 21203.07
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.

Advancing to step 9:
39 can be fit into 270 6 times, resulting in a remainder of 36.
Put 6 as the next digit of the answer. 
Result so far: 21203.076
Deduct 234 from 270 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 10:
The number 39 fits into 360 9 times, leaving a remainder of 9.
Write down 9 as next digit of the result. 
Result so far: 21203.0769
If we subtract 351 from 360, we get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Step 11:
When dividing 90 by 39, we get 2 with a remainder of 12.
The next digit of our result is 2. 
Result so far: 21203.07692
The remainder is 12 after subtracting 78 from 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 12:
39 goes into 120 3 times with a remainder of 3.
The next digit of our result is 3. 
Result so far: 21203.076923
The remainder is 3 after subtracting 117 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Advancing to step 13:
39 can be fit into 30 0 times, resulting in a remainder of 30.
Put 0 as the next digit of the answer. 
Result so far: 21203.076923
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.

Step 14:
When dividing 300 by 39, we get 7 with a remainder of 27.
Record the quotient 7 as the next digit in the result. 
Result so far: 21203.07692307
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.

In conclusion, the division gives 21203.07692307 with a balance of 2.7e-08.