We look at the division of 32220 by 39 
Let's see how many times 39 fits into 32220.

On to step 1:
39 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.
Grab the next digit (2) from the dividend, add it to 3, then carry on: 32 / 39

Going ahead to step 2:
If we divide 32 by 39, we get 0 and a remainder of 32.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 32 leaves us with 32.
Include the next digit (2) from the dividend after 32, then repeat: 322 / 39

Going ahead to step 3:
The number 39 fits into 322 8 times, leaving a remainder of 10.
Write down 8 as next digit of the result. 
Result so far: 8.0
The remainder is 10 after subtracting 312 from 322.
Include the next digit (2) from the dividend after 10, then repeat: 102 / 39

Advancing to step 4:
If we divide 102 by 39, we get 2 and a remainder of 24.
Record the quotient 2 as the next digit in the result. 
Result so far: 82.0
If we subtract 78 from 102, we get 24.
Take the next digit (0) from the dividend and append it to 24, then repeat: 240 / 39

Step 5:
240 divided by 39 is 6 with a remainder of 6.
Record the quotient 6 as the next digit in the result. 
Result so far: 826.0
Deduct 234 from 240 and we're left with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Going ahead to step 6:
39 can be fit into 60 1 times, resulting in a remainder of 21.
Write down 1 as next digit of the result. 
Result so far: 826.1
Deduct 39 from 60 and we're left with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Moving on to step 7:
210 divided by 39 is 5 with a remainder of 15.
The next digit of our result is 5. 
Result so far: 826.15
Subtracting 195 from 210 leaves us with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Advancing to step 8:
When dividing 150 by 39, we get 3 with a remainder of 33.
The next digit of our result is 3. 
Result so far: 826.153
If we take 117 away from 150, we end up with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

On to step 9:
39 goes into 330 8 times with a remainder of 18.
Record the quotient 8 as the next digit in the result. 
Result so far: 826.1538
Subtract 312 from 330 to get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Let's proceed to step 10:
39 can be fit into 180 4 times, resulting in a remainder of 24.
Write down 4 as next digit of the result. 
Result so far: 826.15384
The remainder is 24 after subtracting 156 from 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 11:
When dividing 240 by 39, we get 6 with a remainder of 6.
The next digit of our result is 6. 
Result so far: 826.153846
Subtract 234 from 240 to get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Advancing to step 12:
60 divided by 39 is 1 with a remainder of 21.
Record the quotient 1 as the next digit in the result. 
Result so far: 826.1538461
The remainder is 21 after subtracting 39 from 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Advancing to step 13:
When dividing 210 by 39, we get 5 with a remainder of 15.
Record the quotient 5 as the next digit in the result. 
Result so far: 826.15384615
The remainder is 15 after subtracting 195 from 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

In conclusion, the division gives 826.15384615 with a balance of 1.5e-08.