We look at the division of 140939 by 44 
We want to figure out the number of times 140939 can be divided by 44.

Let's proceed to step 1:
If we divide 1 by 44, we get 0 and a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Include the next digit (4) from the dividend after 1, then repeat: 14 / 44

Advancing to step 2:
14 divided by 44 is 0 with a remainder of 14.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 14, we end up with 14.
Include the next digit (0) from the dividend after 14, then repeat: 140 / 44

Let's proceed to step 3:
If we divide 140 by 44, we get 3 and a remainder of 8.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Deduct 132 from 140 and we're left with 8.
Take the next digit (9) from the dividend and append it to 8, then repeat: 89 / 44

Moving on to step 4:
44 goes into 89 2 times with a remainder of 1.
Put 2 as the next digit of the answer. 
Result so far: 32.0
Deduct 88 from 89 and we're left with 1.
Grab the next digit (3) from the dividend, add it to 1, then carry on: 13 / 44

Step 5:
When dividing 13 by 44, we get 0 with a remainder of 13.
Put 0 as the next digit of the answer. 
Result so far: 320.0
If we take 0 away from 13, we end up with 13.
Fetch the next digit (9) from the dividend, attach it to 13 and continue: 139 / 44

Step 6:
139 divided by 44 is 3 with a remainder of 7.
Record the quotient 3 as the next digit in the result. 
Result so far: 3203.0
The remainder is 7 after subtracting 132 from 139.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Step 7:
44 can be fit into 70 1 times, resulting in a remainder of 26.
Put 1 as the next digit of the answer. 
Result so far: 3203.1
Subtract 44 from 70 to get 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:
The number 44 fits into 260 5 times, leaving a remainder of 40.
The next digit of our result is 5. 
Result so far: 3203.15
If we take 220 away from 260, we end up 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.

Let's proceed to step 9:
44 can be fit into 400 9 times, resulting in a remainder of 4.
Put 9 as the next digit of the answer. 
Result so far: 3203.159
Subtract 396 from 400 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 10:
44 goes into 40 0 times with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 3203.159
The remainder is 40 after subtracting 0 from 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 11:
If we divide 400 by 44, we get 9 and a remainder of 4.
Put 9 as the next digit of the answer. 
Result so far: 3203.15909
Deduct 396 from 400 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 12:
The number 44 fits into 40 0 times, leaving a remainder of 40.
The next digit of our result is 0. 
Result so far: 3203.15909
Deduct 0 from 40 and we're left 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:
400 divided by 44 is 9 with a remainder of 4.
Record the quotient 9 as the next digit in the result. 
Result so far: 3203.1590909
Subtract 396 from 400 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 14:
44 goes into 40 0 times with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 3203.1590909
The remainder is 40 after subtracting 0 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

The final outcome is 3203.1590909, with a leftover of 4e-08.