We look at the division of 82954244 by 239 
We want to figure out the number of times 82954244 can be divided by 239.

Going ahead to step 1:
239 goes into 8 0 times with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Take the next digit (2) from the dividend and append it to 8, then repeat: 82 / 239

Let's proceed to step 2:
When dividing 82 by 239, we get 0 with a remainder of 82.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 82 to get 82.
Append the next digit (9) from the dividend to 82 and continue with: 829 / 239

On to step 3:
If we divide 829 by 239, we get 3 and a remainder of 112.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Deduct 717 from 829 and we're left with 112.
Grab the next digit (5) from the dividend, add it to 112, then carry on: 1125 / 239

Let's proceed to step 4:
The number 239 fits into 1125 4 times, leaving a remainder of 169.
Write down 4 as next digit of the result. 
Result so far: 34.0
Subtracting 956 from 1125 leaves us with 169.
Fetch the next digit (4) from the dividend, attach it to 169 and continue: 1694 / 239

Let's proceed to step 5:
1694 divided by 239 is 7 with a remainder of 21.
Write down 7 as next digit of the result. 
Result so far: 347.0
Subtracting 1673 from 1694 leaves us with 21.
Fetch the next digit (2) from the dividend, attach it to 21 and continue: 212 / 239

Step 6:
212 divided by 239 is 0 with a remainder of 212.
Use 0 as the next digit of our solution. 
Result so far: 3470.0
If we subtract 0 from 212, we get 212.
Include the next digit (4) from the dividend after 212, then repeat: 2124 / 239

Moving on to step 7:
239 goes into 2124 8 times with a remainder of 212.
The number 8 becomes the next digit in our result. 
Result so far: 34708.0
If we take 1912 away from 2124, we end up with 212.
Take the next digit (4) from the dividend and append it to 212, then repeat: 2124 / 239

Let's proceed to step 8:
2124 divided by 239 is 8 with a remainder of 212.
The number 8 becomes the next digit in our result. 
Result so far: 347088.0
Deduct 1912 from 2124 and we're left with 212.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2120, and continue the process.

Step 9:
239 goes into 2120 8 times with a remainder of 208.
Use 8 as the next digit of our solution. 
Result so far: 347088.8
Deduct 1912 from 2120 and we're left with 208.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2080, and continue the process.

Going ahead to step 10:
239 can be fit into 2080 8 times, resulting in a remainder of 168.
Put 8 as the next digit of the answer. 
Result so far: 347088.88
If we take 1912 away from 2080, we end up with 168.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1680, and continue the process.

The final result is 347088.88 with a remainder of 0.168.