We look at the division of 3440061 by 239 
We want to figure out the number of times 3440061 can be divided by 239.

On to step 1:
If we divide 3 by 239, we get 0 and a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Grab the next digit (4) from the dividend, add it to 3, then carry on: 34 / 239

On to step 2:
When dividing 34 by 239, we get 0 with a remainder of 34.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 34 after subtracting 0 from 34.
Bring next digit (4) of the dividend behind the 34 and repeat the process: 344 / 239

On to step 3:
239 can be fit into 344 1 times, resulting in a remainder of 105.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 239 from 344 leaves us with 105.
Fetch the next digit (0) from the dividend, attach it to 105 and continue: 1050 / 239

On to step 4:
When dividing 1050 by 239, we get 4 with a remainder of 94.
Record the quotient 4 as the next digit in the result. 
Result so far: 14.0
Subtracting 956 from 1050 leaves us with 94.
Grab the next digit (0) from the dividend, add it to 94, then carry on: 940 / 239

Advancing to step 5:
When dividing 940 by 239, we get 3 with a remainder of 223.
The next digit of our result is 3. 
Result so far: 143.0
The remainder is 223 after subtracting 717 from 940.
Include the next digit (6) from the dividend after 223, then repeat: 2236 / 239

Moving on to step 6:
When dividing 2236 by 239, we get 9 with a remainder of 85.
Use 9 as the next digit of our solution. 
Result so far: 1439.0
If we take 2151 away from 2236, we end up with 85.
Bring next digit (1) of the dividend behind the 85 and repeat the process: 851 / 239

Step 7:
The number 239 fits into 851 3 times, leaving a remainder of 134.
Write down 3 as next digit of the result. 
Result so far: 14393.0
Subtracting 717 from 851 leaves us with 134.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1340, and continue the process.

Going ahead to step 8:
The number 239 fits into 1340 5 times, leaving a remainder of 145.
Use 5 as the next digit of our solution. 
Result so far: 14393.5
The remainder is 145 after subtracting 1195 from 1340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1450, and continue the process.

Going ahead to step 9:
When dividing 1450 by 239, we get 6 with a remainder of 16.
Use 6 as the next digit of our solution. 
Result so far: 14393.56
If we subtract 1434 from 1450, 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.

Moving on to step 10:
When dividing 160 by 239, we get 0 with a remainder of 160.
Write down 0 as next digit of the result. 
Result so far: 14393.56
If we subtract 0 from 160, we get 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

On to step 11:
When dividing 1600 by 239, we get 6 with a remainder of 166.
Put 6 as the next digit of the answer. 
Result so far: 14393.5606
Subtracting 1434 from 1600 leaves us with 166.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1660, and continue the process.

Going ahead to step 12:
If we divide 1660 by 239, we get 6 and a remainder of 226.
Record the quotient 6 as the next digit in the result. 
Result so far: 14393.56066
If we subtract 1434 from 1660, we get 226.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2260, and continue the process.

Our division results in 14393.56066 with a remaining 0.000226.