We're dividing 39427 by 70 
Our goal is to divide 39427 by 70.

Step 1:
The number 70 fits into 3 0 times, leaving a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Fetch the next digit (9) from the dividend, attach it to 3 and continue: 39 / 70

Let's proceed to step 2:
70 can be fit into 39 0 times, resulting in a remainder of 39.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 39 after subtracting 0 from 39.
Take the next digit (4) from the dividend and append it to 39, then repeat: 394 / 70

Let's proceed to step 3:
If we divide 394 by 70, we get 5 and a remainder of 44.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
Deduct 350 from 394 and we're left with 44.
Take the next digit (2) from the dividend and append it to 44, then repeat: 442 / 70

Going ahead to step 4:
When dividing 442 by 70, we get 6 with a remainder of 22.
The number 6 becomes the next digit in our result. 
Result so far: 56.0
The remainder is 22 after subtracting 420 from 442.
Bring next digit (7) of the dividend behind the 22 and repeat the process: 227 / 70

Step 5:
227 divided by 70 is 3 with a remainder of 17.
Record the quotient 3 as the next digit in the result. 
Result so far: 563.0
If we subtract 210 from 227, we get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Moving on to step 6:
The number 70 fits into 170 2 times, leaving a remainder of 30.
The number 2 becomes the next digit in our result. 
Result so far: 563.2
If we subtract 140 from 170, we 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.

Going ahead to step 7:
If we divide 300 by 70, we get 4 and a remainder of 20.
The number 4 becomes the next digit in our result. 
Result so far: 563.24
Subtract 280 from 300 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 8:
200 divided by 70 is 2 with a remainder of 60.
Use 2 as the next digit of our solution. 
Result so far: 563.242
The remainder is 60 after subtracting 140 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Step 9:
600 divided by 70 is 8 with a remainder of 40.
Put 8 as the next digit of the answer. 
Result so far: 563.2428
If we take 560 away from 600, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 10:
400 divided by 70 is 5 with a remainder of 50.
The number 5 becomes the next digit in our result. 
Result so far: 563.24285
Deduct 350 from 400 and we're left with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

On to step 11:
If we divide 500 by 70, we get 7 and a remainder of 10.
The next digit of our result is 7. 
Result so far: 563.242857
If we subtract 490 from 500, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 12:
70 goes into 100 1 times with a remainder of 30.
Write down 1 as next digit of the result. 
Result so far: 563.2428571
If we subtract 70 from 100, we 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.

Moving on to step 13:
70 can be fit into 300 4 times, resulting in a remainder of 20.
Record the quotient 4 as the next digit in the result. 
Result so far: 563.24285714
If we take 280 away from 300, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

In conclusion, the division gives 563.24285714 with a balance of 2e-08.