We look at the division of 862176 by 39 
Let's see how many times 39 fits into 862176.

Advancing to step 1:
8 divided by 39 is 0 with a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 39

Step 2:
The number 39 fits into 86 2 times, leaving a remainder of 8.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtract 78 from 86 to get 8.
Take the next digit (2) from the dividend and append it to 8, then repeat: 82 / 39

Let's proceed to step 3:
The number 39 fits into 82 2 times, leaving a remainder of 4.
The next digit of our result is 2. 
Result so far: 22.0
Deduct 78 from 82 and we're left with 4.
Take the next digit (1) from the dividend and append it to 4, then repeat: 41 / 39

Moving on to step 4:
The number 39 fits into 41 1 times, leaving a remainder of 2.
Use 1 as the next digit of our solution. 
Result so far: 221.0
If we subtract 39 from 41, we get 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 39

Let's proceed to step 5:
The number 39 fits into 27 0 times, leaving a remainder of 27.
The number 0 becomes the next digit in our result. 
Result so far: 2210.0
Deduct 0 from 27 and we're left with 27.
Include the next digit (6) from the dividend after 27, then repeat: 276 / 39

Advancing to step 6:
276 divided by 39 is 7 with a remainder of 3.
The next digit of our result is 7. 
Result so far: 22107.0
Deduct 273 from 276 and we're left with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Advancing to step 7:
39 can be fit into 30 0 times, resulting in a remainder of 30.
Put 0 as the next digit of the answer. 
Result so far: 22107.0
The remainder is 30 after subtracting 0 from 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 8:
39 can be fit into 300 7 times, resulting in a remainder of 27.
The next digit of our result is 7. 
Result so far: 22107.07
Deduct 273 from 300 and we're left with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Moving on to step 9:
If we divide 270 by 39, we get 6 and a remainder of 36.
Write down 6 as next digit of the result. 
Result so far: 22107.076
Deduct 234 from 270 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Advancing to step 10:
If we divide 360 by 39, we get 9 and a remainder of 9.
The number 9 becomes the next digit in our result. 
Result so far: 22107.0769
The remainder is 9 after subtracting 351 from 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Let's proceed to step 11:
90 divided by 39 is 2 with a remainder of 12.
Record the quotient 2 as the next digit in the result. 
Result so far: 22107.07692
The remainder is 12 after subtracting 78 from 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 12:
39 can be fit into 120 3 times, resulting in a remainder of 3.
Record the quotient 3 as the next digit in the result. 
Result so far: 22107.076923
The remainder is 3 after subtracting 117 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

On to step 13:
39 can be fit into 30 0 times, resulting in a remainder of 30.
Use 0 as the next digit of our solution. 
Result so far: 22107.076923
If we subtract 0 from 30, 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.

Step 14:
The number 39 fits into 300 7 times, leaving a remainder of 27.
Write down 7 as next digit of the result. 
Result so far: 22107.07692307
If we subtract 273 from 300, we get 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

In conclusion, the division gives 22107.07692307 with a balance of 2.7e-08.