We're dividing 20785726 by 399 
Let's see how many times 399 fits into 20785726.

Let's proceed to step 1:
399 can be fit into 2 0 times, resulting in a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Include the next digit (0) from the dividend after 2, then repeat: 20 / 399

Moving on to step 2:
When dividing 20 by 399, we get 0 with a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 20 and we're left with 20.
Take the next digit (7) from the dividend and append it to 20, then repeat: 207 / 399

Moving on to step 3:
399 can be fit into 207 0 times, resulting in a remainder of 207.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 207 after subtracting 0 from 207.
Take the next digit (8) from the dividend and append it to 207, then repeat: 2078 / 399

Step 4:
399 goes into 2078 5 times with a remainder of 83.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
Deduct 1995 from 2078 and we're left with 83.
Take the next digit (5) from the dividend and append it to 83, then repeat: 835 / 399

Moving on to step 5:
399 goes into 835 2 times with a remainder of 37.
Put 2 as the next digit of the answer. 
Result so far: 52.0
Subtracting 798 from 835 leaves us with 37.
Bring next digit (7) of the dividend behind the 37 and repeat the process: 377 / 399

Going ahead to step 6:
The number 399 fits into 377 0 times, leaving a remainder of 377.
Write down 0 as next digit of the result. 
Result so far: 520.0
Deduct 0 from 377 and we're left with 377.
Append the next digit (2) from the dividend to 377 and continue with: 3772 / 399

On to step 7:
When dividing 3772 by 399, we get 9 with a remainder of 181.
Record the quotient 9 as the next digit in the result. 
Result so far: 5209.0
If we take 3591 away from 3772, we end up with 181.
Grab the next digit (6) from the dividend, add it to 181, then carry on: 1816 / 399

Advancing to step 8:
The number 399 fits into 1816 4 times, leaving a remainder of 220.
Write down 4 as next digit of the result. 
Result so far: 52094.0
Subtracting 1596 from 1816 leaves us with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Moving on to step 9:
399 goes into 2200 5 times with a remainder of 205.
Record the quotient 5 as the next digit in the result. 
Result so far: 52094.5
Subtract 1995 from 2200 to get 205.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2050, and continue the process.

Step 10:
When dividing 2050 by 399, we get 5 with a remainder of 55.
Record the quotient 5 as the next digit in the result. 
Result so far: 52094.55
Deduct 1995 from 2050 and we're left with 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

The final outcome is 52094.55, with a leftover of 0.055.