We look at the division of 207284 by 39 
We want to figure out the number of times 207284 can be divided by 39.

On to step 1:
39 can be fit into 2 0 times, resulting in a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Append the next digit (0) from the dividend to 2 and continue with: 20 / 39

Moving on to step 2:
39 goes into 20 0 times with a remainder of 20.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 20 and we're left with 20.
Append the next digit (7) from the dividend to 20 and continue with: 207 / 39

Let's proceed to step 3:
207 divided by 39 is 5 with a remainder of 12.
Use 5 as the next digit of our solution. 
Result so far: 5.0
If we subtract 195 from 207, we get 12.
Bring next digit (2) of the dividend behind the 12 and repeat the process: 122 / 39

Going ahead to step 4:
39 goes into 122 3 times with a remainder of 5.
Write down 3 as next digit of the result. 
Result so far: 53.0
Deduct 117 from 122 and we're left with 5.
Bring next digit (8) of the dividend behind the 5 and repeat the process: 58 / 39

Step 5:
39 can be fit into 58 1 times, resulting in a remainder of 19.
Put 1 as the next digit of the answer. 
Result so far: 531.0
Subtract 39 from 58 to get 19.
Bring next digit (4) of the dividend behind the 19 and repeat the process: 194 / 39

On to step 6:
39 can be fit into 194 4 times, resulting in a remainder of 38.
Write down 4 as next digit of the result. 
Result so far: 5314.0
Deduct 156 from 194 and we're left with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Let's proceed to step 7:
39 can be fit into 380 9 times, resulting in a remainder of 29.
The next digit of our result is 9. 
Result so far: 5314.9
Subtracting 351 from 380 leaves us with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Moving on to step 8:
The number 39 fits into 290 7 times, leaving a remainder of 17.
Use 7 as the next digit of our solution. 
Result so far: 5314.97
Subtracting 273 from 290 leaves us with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Let's proceed to step 9:
39 can be fit into 170 4 times, resulting in a remainder of 14.
Record the quotient 4 as the next digit in the result. 
Result so far: 5314.974
Subtract 156 from 170 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Going ahead to step 10:
140 divided by 39 is 3 with a remainder of 23.
The next digit of our result is 3. 
Result so far: 5314.9743
Deduct 117 from 140 and we're left with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Let's proceed to step 11:
The number 39 fits into 230 5 times, leaving a remainder of 35.
Record the quotient 5 as the next digit in the result. 
Result so far: 5314.97435
Subtract 195 from 230 to get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

On to step 12:
350 divided by 39 is 8 with a remainder of 38.
Put 8 as the next digit of the answer. 
Result so far: 5314.974358
If we take 312 away from 350, we end up with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Advancing to step 13:
39 goes into 380 9 times with a remainder of 29.
Put 9 as the next digit of the answer. 
Result so far: 5314.9743589
If we subtract 351 from 380, we get 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Let's proceed to step 14:
When dividing 290 by 39, we get 7 with a remainder of 17.
Write down 7 as next digit of the result. 
Result so far: 5314.97435897
Deduct 273 from 290 and we're left with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

In conclusion, the division gives 5314.97435897 with a balance of 1.7e-08.