139257 divided by 32 
We want to figure out the number of times 139257 can be divided by 32.

Step 1:
32 goes into 1 0 times with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Fetch the next digit (3) from the dividend, attach it to 1 and continue: 13 / 32

Going ahead to step 2:
When dividing 13 by 32, we get 0 with a remainder of 13.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 13 and we're left with 13.
Append the next digit (9) from the dividend to 13 and continue with: 139 / 32

Let's proceed to step 3:
If we divide 139 by 32, we get 4 and a remainder of 11.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Subtracting 128 from 139 leaves us with 11.
Include the next digit (2) from the dividend after 11, then repeat: 112 / 32

Advancing to step 4:
If we divide 112 by 32, we get 3 and a remainder of 16.
Use 3 as the next digit of our solution. 
Result so far: 43.0
The remainder is 16 after subtracting 96 from 112.
Take the next digit (5) from the dividend and append it to 16, then repeat: 165 / 32

Moving on to step 5:
The number 32 fits into 165 5 times, leaving a remainder of 5.
The next digit of our result is 5. 
Result so far: 435.0
Deduct 160 from 165 and we're left with 5.
Grab the next digit (7) from the dividend, add it to 5, then carry on: 57 / 32

On to step 6:
57 divided by 32 is 1 with a remainder of 25.
Write down 1 as next digit of the result. 
Result so far: 4351.0
If we subtract 32 from 57, we get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

On to step 7:
When dividing 250 by 32, we get 7 with a remainder of 26.
The number 7 becomes the next digit in our result. 
Result so far: 4351.7
If we take 224 away from 250, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Let's proceed to step 8:
260 divided by 32 is 8 with a remainder of 4.
Put 8 as the next digit of the answer. 
Result so far: 4351.78
The remainder is 4 after subtracting 256 from 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 9:
32 goes into 40 1 times with a remainder of 8.
The next digit of our result is 1. 
Result so far: 4351.781
Deduct 32 from 40 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 10:
32 goes into 80 2 times with a remainder of 16.
Record the quotient 2 as the next digit in the result. 
Result so far: 4351.7812
If we subtract 64 from 80, 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 11:
32 can be fit into 160 5 times, resulting in a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 4351.78125
The remainder is 0 after subtracting 160 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 12:
0 divided by 32 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 4351.78125
Deduct 0 from 0 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.

Step 13:
The number 32 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 4351.78125
If we take 0 away from 0, we end up 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.

After the division, we end up with 4351.78125 and a remainder of 0.0.