We look at the division of 259767 by 20 
Our goal is to divide 259767 by 20.

Moving on to step 1:
When dividing 2 by 20, we get 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Fetch the next digit (5) from the dividend, attach it to 2 and continue: 25 / 20

On to step 2:
25 divided by 20 is 1 with a remainder of 5.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 20 from 25, we get 5.
Bring next digit (9) of the dividend behind the 5 and repeat the process: 59 / 20

On to step 3:
20 goes into 59 2 times with a remainder of 19.
The number 2 becomes the next digit in our result. 
Result so far: 12.0
The remainder is 19 after subtracting 40 from 59.
Include the next digit (7) from the dividend after 19, then repeat: 197 / 20

Advancing to step 4:
20 can be fit into 197 9 times, resulting in a remainder of 17.
Use 9 as the next digit of our solution. 
Result so far: 129.0
Deduct 180 from 197 and we're left with 17.
Include the next digit (6) from the dividend after 17, then repeat: 176 / 20

On to step 5:
20 goes into 176 8 times with a remainder of 16.
Put 8 as the next digit of the answer. 
Result so far: 1298.0
If we take 160 away from 176, we end up with 16.
Include the next digit (7) from the dividend after 16, then repeat: 167 / 20

Let's proceed to step 6:
When dividing 167 by 20, we get 8 with a remainder of 7.
Use 8 as the next digit of our solution. 
Result so far: 12988.0
If we subtract 160 from 167, we get 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 7:
20 can be fit into 70 3 times, resulting in a remainder of 10.
Use 3 as the next digit of our solution. 
Result so far: 12988.3
If we take 60 away from 70, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 8:
20 can be fit into 100 5 times, resulting in a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 12988.35
Deduct 100 from 100 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 9:
20 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 12988.35
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 10:
The number 20 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 12988.35
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 12988.35 with a remaining 0.0.