We look at the division of 439940 by 95 
We want to divide 439940 by 95.

Moving on to step 1:
The number 95 fits into 4 0 times, leaving a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Bring next digit (3) of the dividend behind the 4 and repeat the process: 43 / 95

Advancing to step 2:
95 can be fit into 43 0 times, resulting in a remainder of 43.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 43 leaves us with 43.
Take the next digit (9) from the dividend and append it to 43, then repeat: 439 / 95

Advancing to step 3:
The number 95 fits into 439 4 times, leaving a remainder of 59.
The next digit of our result is 4. 
Result so far: 4.0
Deduct 380 from 439 and we're left with 59.
Fetch the next digit (9) from the dividend, attach it to 59 and continue: 599 / 95

Moving on to step 4:
599 divided by 95 is 6 with a remainder of 29.
Use 6 as the next digit of our solution. 
Result so far: 46.0
If we subtract 570 from 599, we get 29.
Bring next digit (4) of the dividend behind the 29 and repeat the process: 294 / 95

Let's proceed to step 5:
95 can be fit into 294 3 times, resulting in a remainder of 9.
The number 3 becomes the next digit in our result. 
Result so far: 463.0
If we take 285 away from 294, we end up with 9.
Bring next digit (0) of the dividend behind the 9 and repeat the process: 90 / 95

Going ahead to step 6:
The number 95 fits into 90 0 times, leaving a remainder of 90.
Use 0 as the next digit of our solution. 
Result so far: 4630.0
Subtract 0 from 90 to get 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Moving on to step 7:
900 divided by 95 is 9 with a remainder of 45.
Use 9 as the next digit of our solution. 
Result so far: 4630.9
Subtracting 855 from 900 leaves us with 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Going ahead to step 8:
If we divide 450 by 95, we get 4 and a remainder of 70.
Put 4 as the next digit of the answer. 
Result so far: 4630.94
Subtracting 380 from 450 leaves us with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Step 9:
When dividing 700 by 95, we get 7 with a remainder of 35.
The number 7 becomes the next digit in our result. 
Result so far: 4630.947
If we subtract 665 from 700, 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 10:
95 goes into 350 3 times with a remainder of 65.
Write down 3 as next digit of the result. 
Result so far: 4630.9473
Subtracting 285 from 350 leaves us with 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Step 11:
The number 95 fits into 650 6 times, leaving a remainder of 80.
Put 6 as the next digit of the answer. 
Result so far: 4630.94736
Subtract 570 from 650 to get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Going ahead to step 12:
The number 95 fits into 800 8 times, leaving a remainder of 40.
Put 8 as the next digit of the answer. 
Result so far: 4630.947368
Subtracting 760 from 800 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 13:
95 goes into 400 4 times with a remainder of 20.
Use 4 as the next digit of our solution. 
Result so far: 4630.9473684
If we subtract 380 from 400, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 14:
If we divide 200 by 95, we get 2 and a remainder of 10.
The number 2 becomes the next digit in our result. 
Result so far: 4630.94736842
Subtracting 190 from 200 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Our division results in 4630.94736842 with a remaining 1e-08.