239223 divided by 86 
We're looking to find how many times 86 goes into 239223.

On to step 1:
The number 86 fits into 2 0 times, leaving a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Fetch the next digit (3) from the dividend, attach it to 2 and continue: 23 / 86

On to step 2:
When dividing 23 by 86, we get 0 with a remainder of 23.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 23, we get 23.
Append the next digit (9) from the dividend to 23 and continue with: 239 / 86

Let's proceed to step 3:
239 divided by 86 is 2 with a remainder of 67.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we subtract 172 from 239, we get 67.
Grab the next digit (2) from the dividend, add it to 67, then carry on: 672 / 86

Step 4:
The number 86 fits into 672 7 times, leaving a remainder of 70.
Use 7 as the next digit of our solution. 
Result so far: 27.0
Subtract 602 from 672 to get 70.
Grab the next digit (2) from the dividend, add it to 70, then carry on: 702 / 86

Going ahead to step 5:
When dividing 702 by 86, we get 8 with a remainder of 14.
The number 8 becomes the next digit in our result. 
Result so far: 278.0
Subtracting 688 from 702 leaves us with 14.
Fetch the next digit (3) from the dividend, attach it to 14 and continue: 143 / 86

On to step 6:
When dividing 143 by 86, we get 1 with a remainder of 57.
Write down 1 as next digit of the result. 
Result so far: 2781.0
If we subtract 86 from 143, we get 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

Going ahead to step 7:
When dividing 570 by 86, we get 6 with a remainder of 54.
The next digit of our result is 6. 
Result so far: 2781.6
Deduct 516 from 570 and we're left with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Advancing to step 8:
If we divide 540 by 86, we get 6 and a remainder of 24.
The next digit of our result is 6. 
Result so far: 2781.66
If we subtract 516 from 540, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

In conclusion, the division gives 2781.66 with a balance of 0.024.