We're dividing 54704 by 39 
Let's see how many times 39 fits into 54704.

Going ahead to step 1:
39 goes into 5 0 times with a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Fetch the next digit (4) from the dividend, attach it to 5 and continue: 54 / 39

Step 2:
54 divided by 39 is 1 with a remainder of 15.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 39 from 54 to get 15.
Fetch the next digit (7) from the dividend, attach it to 15 and continue: 157 / 39

Step 3:
157 divided by 39 is 4 with a remainder of 1.
Put 4 as the next digit of the answer. 
Result so far: 14.0
Subtracting 156 from 157 leaves us with 1.
Take the next digit (0) from the dividend and append it to 1, then repeat: 10 / 39

Going ahead to step 4:
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: 140.0
Subtracting 0 from 10 leaves us with 10.
Take the next digit (4) from the dividend and append it to 10, then repeat: 104 / 39

Advancing to step 5:
The number 39 fits into 104 2 times, leaving a remainder of 26.
Write down 2 as next digit of the result. 
Result so far: 1402.0
Subtracting 78 from 104 leaves us with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Going ahead to step 6:
39 can be fit into 260 6 times, resulting in a remainder of 26.
Record the quotient 6 as the next digit in the result. 
Result so far: 1402.6
Subtract 234 from 260 to get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

On to step 7:
If we divide 260 by 39, we get 6 and a remainder of 26.
Put 6 as the next digit of the answer. 
Result so far: 1402.66
Subtracting 234 from 260 leaves us with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

The quotient of the division is 1402.66, and the remainder is 0.026.