We look at the division of 39207 by 85 
We're looking to find how many times 85 goes into 39207.

On to step 1:
85 can be fit into 3 0 times, resulting in a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Include the next digit (9) from the dividend after 3, then repeat: 39 / 85

Step 2:
The number 85 fits into 39 0 times, leaving a remainder of 39.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 39, we get 39.
Include the next digit (2) from the dividend after 39, then repeat: 392 / 85

On to step 3:
85 goes into 392 4 times with a remainder of 52.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
Subtract 340 from 392 to get 52.
Fetch the next digit (0) from the dividend, attach it to 52 and continue: 520 / 85

On to step 4:
The number 85 fits into 520 6 times, leaving a remainder of 10.
Record the quotient 6 as the next digit in the result. 
Result so far: 46.0
Deduct 510 from 520 and we're left with 10.
Append the next digit (7) from the dividend to 10 and continue with: 107 / 85

Advancing to step 5:
85 goes into 107 1 times with a remainder of 22.
Record the quotient 1 as the next digit in the result. 
Result so far: 461.0
Deduct 85 from 107 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 6:
85 can be fit into 220 2 times, resulting in a remainder of 50.
Write down 2 as next digit of the result. 
Result so far: 461.2
If we take 170 away from 220, we end up 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.

Going ahead to step 7:
85 goes into 500 5 times with a remainder of 75.
Put 5 as the next digit of the answer. 
Result so far: 461.25
Subtracting 425 from 500 leaves us with 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Step 8:
If we divide 750 by 85, we get 8 and a remainder of 70.
Put 8 as the next digit of the answer. 
Result so far: 461.258
The remainder is 70 after subtracting 680 from 750.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Moving on to step 9:
85 can be fit into 700 8 times, resulting in a remainder of 20.
Use 8 as the next digit of our solution. 
Result so far: 461.2588
The remainder is 20 after subtracting 680 from 700.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Our division results in 461.2588 with a remaining 0.0002.