We look at the division of 70426 by 39 
We want to figure out the number of times 70426 can be divided by 39.

Let's proceed to step 1:
When dividing 7 by 39, we get 0 with a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Take the next digit (0) from the dividend and append it to 7, then repeat: 70 / 39

Let's proceed to step 2:
If we divide 70 by 39, we get 1 and a remainder of 31.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtracting 39 from 70 leaves us with 31.
Bring next digit (4) of the dividend behind the 31 and repeat the process: 314 / 39

Moving on to step 3:
The number 39 fits into 314 8 times, leaving a remainder of 2.
The number 8 becomes the next digit in our result. 
Result so far: 18.0
Deduct 312 from 314 and we're left with 2.
Append the next digit (2) from the dividend to 2 and continue with: 22 / 39

On to step 4:
22 divided by 39 is 0 with a remainder of 22.
Write down 0 as next digit of the result. 
Result so far: 180.0
Deduct 0 from 22 and we're left with 22.
Bring next digit (6) of the dividend behind the 22 and repeat the process: 226 / 39

Going ahead to step 5:
226 divided by 39 is 5 with a remainder of 31.
Write down 5 as next digit of the result. 
Result so far: 1805.0
Subtract 195 from 226 to get 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

On to step 6:
When dividing 310 by 39, we get 7 with a remainder of 37.
Write down 7 as next digit of the result. 
Result so far: 1805.7
Deduct 273 from 310 and we're left 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.

Step 7:
39 goes into 370 9 times with a remainder of 19.
Put 9 as the next digit of the answer. 
Result so far: 1805.79
The remainder is 19 after subtracting 351 from 370.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Step 8:
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: 1805.794
Deduct 156 from 190 and we're left 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.

Moving on to step 9:
340 divided by 39 is 8 with a remainder of 28.
Put 8 as the next digit of the answer. 
Result so far: 1805.7948
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.

Step 10:
39 goes into 280 7 times with a remainder of 7.
Write down 7 as next digit of the result. 
Result so far: 1805.79487
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 11:
When dividing 70 by 39, we get 1 with a remainder of 31.
Write down 1 as next digit of the result. 
Result so far: 1805.794871
If we subtract 39 from 70, we get 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Moving on to step 12:
39 goes into 310 7 times with a remainder of 37.
Put 7 as the next digit of the answer. 
Result so far: 1805.7948717
Deduct 273 from 310 and we're left 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.

On to step 13:
39 goes into 370 9 times with a remainder of 19.
The next digit of our result is 9. 
Result so far: 1805.79487179
If we take 351 away from 370, we end up 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.

After the division, we end up with 1805.79487179 and a remainder of 1.9e-08.