239746 ÷ 44 
Our goal is to divide 239746 by 44.

Step 1:
2 divided by 44 is 0 with 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.
Bring next digit (3) of the dividend behind the 2 and repeat the process: 23 / 44

Going ahead to step 2:
When dividing 23 by 44, we get 0 with a remainder of 23.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 23 leaves us with 23.
Grab the next digit (9) from the dividend, add it to 23, then carry on: 239 / 44

On to step 3:
When dividing 239 by 44, we get 5 with a remainder of 19.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
Deduct 220 from 239 and we're left with 19.
Include the next digit (7) from the dividend after 19, then repeat: 197 / 44

Let's proceed to step 4:
44 can be fit into 197 4 times, resulting in a remainder of 21.
Put 4 as the next digit of the answer. 
Result so far: 54.0
Subtract 176 from 197 to get 21.
Fetch the next digit (4) from the dividend, attach it to 21 and continue: 214 / 44

Let's proceed to step 5:
The number 44 fits into 214 4 times, leaving a remainder of 38.
The number 4 becomes the next digit in our result. 
Result so far: 544.0
The remainder is 38 after subtracting 176 from 214.
Append the next digit (6) from the dividend to 38 and continue with: 386 / 44

Advancing to step 6:
44 goes into 386 8 times with a remainder of 34.
The next digit of our result is 8. 
Result so far: 5448.0
Deduct 352 from 386 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.

On to step 7:
340 divided by 44 is 7 with a remainder of 32.
Write down 7 as next digit of the result. 
Result so far: 5448.7
Subtracting 308 from 340 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Advancing to step 8:
The number 44 fits into 320 7 times, leaving a remainder of 12.
Write down 7 as next digit of the result. 
Result so far: 5448.77
If we take 308 away from 320, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

The final outcome is 5448.77, with a leftover of 0.012.