We're dividing 23388447 by 139 
We want to figure out the number of times 23388447 can be divided by 139.

Step 1:
139 can be fit into 2 0 times, resulting in a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Append the next digit (3) from the dividend to 2 and continue with: 23 / 139

On to step 2:
If we divide 23 by 139, we get 0 and a remainder of 23.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 23 and we're left with 23.
Include the next digit (3) from the dividend after 23, then repeat: 233 / 139

Moving on to step 3:
When dividing 233 by 139, we get 1 with a remainder of 94.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 139 from 233 leaves us with 94.
Take the next digit (8) from the dividend and append it to 94, then repeat: 948 / 139

On to step 4:
When dividing 948 by 139, we get 6 with a remainder of 114.
Put 6 as the next digit of the answer. 
Result so far: 16.0
If we subtract 834 from 948, we get 114.
Fetch the next digit (8) from the dividend, attach it to 114 and continue: 1148 / 139

Moving on to step 5:
139 can be fit into 1148 8 times, resulting in a remainder of 36.
Write down 8 as next digit of the result. 
Result so far: 168.0
The remainder is 36 after subtracting 1112 from 1148.
Bring next digit (4) of the dividend behind the 36 and repeat the process: 364 / 139

Going ahead to step 6:
139 goes into 364 2 times with a remainder of 86.
Write down 2 as next digit of the result. 
Result so far: 1682.0
If we subtract 278 from 364, we get 86.
Bring next digit (4) of the dividend behind the 86 and repeat the process: 864 / 139

Let's proceed to step 7:
139 goes into 864 6 times with a remainder of 30.
Put 6 as the next digit of the answer. 
Result so far: 16826.0
Deduct 834 from 864 and we're left with 30.
Include the next digit (7) from the dividend after 30, then repeat: 307 / 139

Let's proceed to step 8:
If we divide 307 by 139, we get 2 and a remainder of 29.
The next digit of our result is 2. 
Result so far: 168262.0
Subtract 278 from 307 to get 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Moving on to step 9:
If we divide 290 by 139, we get 2 and a remainder of 12.
Record the quotient 2 as the next digit in the result. 
Result so far: 168262.2
If we subtract 278 from 290, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 10:
If we divide 120 by 139, we get 0 and a remainder of 120.
Use 0 as the next digit of our solution. 
Result so far: 168262.2
If we take 0 away from 120, we end up with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Let's proceed to step 11:
The number 139 fits into 1200 8 times, leaving a remainder of 88.
The next digit of our result is 8. 
Result so far: 168262.208
Subtract 1112 from 1200 to get 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

On to step 12:
The number 139 fits into 880 6 times, leaving a remainder of 46.
Record the quotient 6 as the next digit in the result. 
Result so far: 168262.2086
If we subtract 834 from 880, we get 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Moving on to step 13:
If we divide 460 by 139, we get 3 and a remainder of 43.
The number 3 becomes the next digit in our result. 
Result so far: 168262.20863
Subtracting 417 from 460 leaves us with 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Step 14:
430 divided by 139 is 3 with a remainder of 13.
Use 3 as the next digit of our solution. 
Result so far: 168262.208633
If we subtract 417 from 430, we get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

The final outcome is 168262.208633, with a leftover of 1.3e-06.