85188 ÷ 39 
We're looking to find how many times 39 goes into 85188.

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
Subtracting 0 from 8 leaves us with 8.
Take the next digit (5) from the dividend and append it to 8, then repeat: 85 / 39

Moving on to step 2:
39 goes into 85 2 times with a remainder of 7.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 78 from 85 and we're left with 7.
Append the next digit (1) from the dividend to 7 and continue with: 71 / 39

Advancing to step 3:
39 can be fit into 71 1 times, resulting in a remainder of 32.
Record the quotient 1 as the next digit in the result. 
Result so far: 21.0
The remainder is 32 after subtracting 39 from 71.
Include the next digit (8) from the dividend after 32, then repeat: 328 / 39

Going ahead to step 4:
39 can be fit into 328 8 times, resulting in a remainder of 16.
Put 8 as the next digit of the answer. 
Result so far: 218.0
Deduct 312 from 328 and we're left with 16.
Grab the next digit (8) from the dividend, add it to 16, then carry on: 168 / 39

Moving on to step 5:
When dividing 168 by 39, we get 4 with a remainder of 12.
Record the quotient 4 as the next digit in the result. 
Result so far: 2184.0
Subtract 156 from 168 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.

Step 6:
When dividing 120 by 39, we get 3 with a remainder of 3.
Put 3 as the next digit of the answer. 
Result so far: 2184.3
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.

Step 7:
When dividing 30 by 39, we get 0 with a remainder of 30.
Record the quotient 0 as the next digit in the result. 
Result so far: 2184.3
Subtracting 0 from 30 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 8:
If we divide 300 by 39, we get 7 and a remainder of 27.
The next digit of our result is 7. 
Result so far: 2184.307
Deduct 273 from 300 and we're left 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 goes into 270 6 times with a remainder of 36.
The next digit of our result is 6. 
Result so far: 2184.3076
The remainder is 36 after subtracting 234 from 270.
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:
39 can be fit into 360 9 times, resulting in a remainder of 9.
Use 9 as the next digit of our solution. 
Result so far: 2184.30769
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.

Moving on to step 11:
If we divide 90 by 39, we get 2 and a remainder of 12.
The next digit of our result is 2. 
Result so far: 2184.307692
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.

Going ahead to step 12:
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: 2184.3076923
Subtracting 117 from 120 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.

Going ahead to step 13:
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: 2184.3076923
Subtracting 0 from 30 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Our division results in 2184.3076923 with a remaining 3e-08.