We're dividing 265540 by 39 
We're looking to find how many times 39 goes into 265540.

Step 1:
The number 39 fits into 2 0 times, leaving a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Fetch the next digit (6) from the dividend, attach it to 2 and continue: 26 / 39

On to step 2:
When dividing 26 by 39, we get 0 with a remainder of 26.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 26 after subtracting 0 from 26.
Take the next digit (5) from the dividend and append it to 26, then repeat: 265 / 39

On to step 3:
265 divided by 39 is 6 with a remainder of 31.
Write down 6 as next digit of the result. 
Result so far: 6.0
The remainder is 31 after subtracting 234 from 265.
Fetch the next digit (5) from the dividend, attach it to 31 and continue: 315 / 39

Going ahead to step 4:
39 goes into 315 8 times with a remainder of 3.
Put 8 as the next digit of the answer. 
Result so far: 68.0
Deduct 312 from 315 and we're left with 3.
Take the next digit (4) from the dividend and append it to 3, then repeat: 34 / 39

Moving on to step 5:
39 goes into 34 0 times with a remainder of 34.
The next digit of our result is 0. 
Result so far: 680.0
Subtract 0 from 34 to get 34.
Fetch the next digit (0) from the dividend, attach it to 34 and continue: 340 / 39

Let's proceed to step 6:
39 can be fit into 340 8 times, resulting in a remainder of 28.
Put 8 as the next digit of the answer. 
Result so far: 6808.0
If we take 312 away from 340, we end up with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Advancing to step 7:
280 divided by 39 is 7 with a remainder of 7.
Write down 7 as next digit of the result. 
Result so far: 6808.7
If we take 273 away from 280, we end up with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Going ahead to step 8:
39 goes into 70 1 times with a remainder of 31.
Write down 1 as next digit of the result. 
Result so far: 6808.71
If we take 39 away from 70, we end up with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Let's proceed to step 9:
When dividing 310 by 39, we get 7 with a remainder of 37.
Use 7 as the next digit of our solution. 
Result so far: 6808.717
Subtracting 273 from 310 leaves us with 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Going ahead to step 10:
370 divided by 39 is 9 with a remainder of 19.
Use 9 as the next digit of our solution. 
Result so far: 6808.7179
Subtracting 351 from 370 leaves us with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

On to step 11:
If we divide 190 by 39, we get 4 and a remainder of 34.
Put 4 as the next digit of the answer. 
Result so far: 6808.71794
Subtracting 156 from 190 leaves us with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Let's proceed to step 12:
The number 39 fits into 340 8 times, leaving a remainder of 28.
Use 8 as the next digit of our solution. 
Result so far: 6808.717948
Subtract 312 from 340 to get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Moving on to step 13:
39 can be fit into 280 7 times, resulting in a remainder of 7.
Use 7 as the next digit of our solution. 
Result so far: 6808.7179487
If we take 273 away from 280, we end up with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Advancing to step 14:
39 goes into 70 1 times with a remainder of 31.
The next digit of our result is 1. 
Result so far: 6808.71794871
If we take 39 away from 70, we end up with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

In conclusion, the division gives 6808.71794871 with a balance of 3.1e-08.