139472 ÷ 23 
We want to figure out the number of times 139472 can be divided by 23.

Advancing to step 1:
1 divided by 23 is 0 with a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Take the next digit (3) from the dividend and append it to 1, then repeat: 13 / 23

Moving on to step 2:
When dividing 13 by 23, we get 0 with a remainder of 13.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 13 after subtracting 0 from 13.
Grab the next digit (9) from the dividend, add it to 13, then carry on: 139 / 23

Step 3:
23 goes into 139 6 times with a remainder of 1.
Write down 6 as next digit of the result. 
Result so far: 6.0
If we take 138 away from 139, we end up with 1.
Take the next digit (4) from the dividend and append it to 1, then repeat: 14 / 23

Advancing to step 4:
14 divided by 23 is 0 with a remainder of 14.
The number 0 becomes the next digit in our result. 
Result so far: 60.0
Deduct 0 from 14 and we're left with 14.
Bring next digit (7) of the dividend behind the 14 and repeat the process: 147 / 23

Moving on to step 5:
If we divide 147 by 23, we get 6 and a remainder of 9.
The number 6 becomes the next digit in our result. 
Result so far: 606.0
Deduct 138 from 147 and we're left with 9.
Fetch the next digit (2) from the dividend, attach it to 9 and continue: 92 / 23

Moving on to step 6:
The number 23 fits into 92 4 times, leaving a remainder of 0.
The number 4 becomes the next digit in our result. 
Result so far: 6064.0
Deduct 92 from 92 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 7:
23 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 6064.0
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 8:
0 divided by 23 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 6064.0
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 6064.0 with a remainder of 0.0.