We divide 239321 by 44
We want to figure out the number of times 239321 can be divided by 44.

Step 1:
44 goes into 2 0 times with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Take the next digit (3) from the dividend and append it to 2, then repeat: 23 / 44

Moving on to step 2:
44 can be fit into 23 0 times, resulting in a remainder of 23.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 23, we end up with 23.
Grab the next digit (9) from the dividend, add it to 23, then carry on: 239 / 44

Moving on to step 3:
239 divided by 44 is 5 with a remainder of 19.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
Subtracting 220 from 239 leaves us with 19.
Grab the next digit (3) from the dividend, add it to 19, then carry on: 193 / 44

Let's proceed to step 4:
When dividing 193 by 44, we get 4 with a remainder of 17.
Record the quotient 4 as the next digit in the result. 
Result so far: 54.0
Subtracting 176 from 193 leaves us with 17.
Append the next digit (2) from the dividend to 17 and continue with: 172 / 44

On to step 5:
44 can be fit into 172 3 times, resulting in a remainder of 40.
Use 3 as the next digit of our solution. 
Result so far: 543.0
Subtract 132 from 172 to get 40.
Bring next digit (1) of the dividend behind the 40 and repeat the process: 401 / 44

Step 6:
44 can be fit into 401 9 times, resulting in a remainder of 5.
Write down 9 as next digit of the result. 
Result so far: 5439.0
Subtract 396 from 401 to get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

On to step 7:
If we divide 50 by 44, we get 1 and a remainder of 6.
Use 1 as the next digit of our solution. 
Result so far: 5439.1
Deduct 44 from 50 and we're left with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Advancing to step 8:
When dividing 60 by 44, we get 1 with a remainder of 16.
Use 1 as the next digit of our solution. 
Result so far: 5439.11
If we subtract 44 from 60, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

In conclusion, the division gives 5439.11 with a balance of 0.016.