1. **State the problem:** Simplify the expression $\frac{39,60}{21}$. 2. **Rewrite the expression:** The comma in 39,60 likely represents a decimal point or a thousands separator. Assuming it is a decimal point, the expression is $\frac{39.60}{21}$. 3. **Use the division formula:** To simplify $\frac{a}{b}$, divide numerator $a$ by denominator $b$. 4. **Perform the division:** $$\frac{39.60}{21} = 1.8857...$$ 5. **Explain simplification:** Since 39.60 and 21 have no common factors other than 1, the decimal division is the simplest form. 6. **Final answer:** $$\frac{39.60}{21} = 1.8857$$ (rounded to 4 decimal places)