We look at the division of 239701 by 53 
We're looking to find how many times 53 goes into 239701.

Advancing to step 1:
The number 53 fits into 2 0 times, leaving 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.
Include the next digit (3) from the dividend after 2, then repeat: 23 / 53

Moving on to step 2:
23 divided by 53 is 0 with a remainder of 23.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 23, we end up with 23.
Include the next digit (9) from the dividend after 23, then repeat: 239 / 53

Advancing to step 3:
53 goes into 239 4 times with a remainder of 27.
Write down 4 as next digit of the result. 
Result so far: 4.0
Subtract 212 from 239 to get 27.
Take the next digit (7) from the dividend and append it to 27, then repeat: 277 / 53

Step 4:
When dividing 277 by 53, we get 5 with a remainder of 12.
Record the quotient 5 as the next digit in the result. 
Result so far: 45.0
Subtracting 265 from 277 leaves us with 12.
Bring next digit (0) of the dividend behind the 12 and repeat the process: 120 / 53

Let's proceed to step 5:
53 can be fit into 120 2 times, resulting in a remainder of 14.
Record the quotient 2 as the next digit in the result. 
Result so far: 452.0
If we take 106 away from 120, we end up with 14.
Grab the next digit (1) from the dividend, add it to 14, then carry on: 141 / 53

Let's proceed to step 6:
If we divide 141 by 53, we get 2 and a remainder of 35.
Write down 2 as next digit of the result. 
Result so far: 4522.0
If we subtract 106 from 141, we get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Going ahead to step 7:
The number 53 fits into 350 6 times, leaving a remainder of 32.
The next digit of our result is 6. 
Result so far: 4522.6
Subtract 318 from 350 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Going ahead to step 8:
The number 53 fits into 320 6 times, leaving a remainder of 2.
Write down 6 as next digit of the result. 
Result so far: 4522.66
Subtracting 318 from 320 leaves us with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

The final result is 4522.66 with a remainder of 0.002.