We divide 23923940 by 439
Let's see how many times 439 fits into 23923940.

Advancing to step 1:
2 divided by 439 is 0 with 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 / 439

Going ahead to step 2:
439 can be fit into 23 0 times, resulting in a remainder of 23.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 23, we get 23.
Include the next digit (9) from the dividend after 23, then repeat: 239 / 439

Moving on to step 3:
The number 439 fits into 239 0 times, leaving a remainder of 239.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 239, we get 239.
Include the next digit (2) from the dividend after 239, then repeat: 2392 / 439

Step 4:
The number 439 fits into 2392 5 times, leaving a remainder of 197.
Write down 5 as next digit of the result. 
Result so far: 5.0
Subtracting 2195 from 2392 leaves us with 197.
Grab the next digit (3) from the dividend, add it to 197, then carry on: 1973 / 439

Let's proceed to step 5:
439 goes into 1973 4 times with a remainder of 217.
Use 4 as the next digit of our solution. 
Result so far: 54.0
Deduct 1756 from 1973 and we're left with 217.
Bring next digit (9) of the dividend behind the 217 and repeat the process: 2179 / 439

Step 6:
439 goes into 2179 4 times with a remainder of 423.
Use 4 as the next digit of our solution. 
Result so far: 544.0
Subtract 1756 from 2179 to get 423.
Take the next digit (4) from the dividend and append it to 423, then repeat: 4234 / 439

On to step 7:
The number 439 fits into 4234 9 times, leaving a remainder of 283.
Use 9 as the next digit of our solution. 
Result so far: 5449.0
Subtract 3951 from 4234 to get 283.
Bring next digit (0) of the dividend behind the 283 and repeat the process: 2830 / 439

Advancing to step 8:
439 can be fit into 2830 6 times, resulting in a remainder of 196.
The number 6 becomes the next digit in our result. 
Result so far: 54496.0
The remainder is 196 after subtracting 2634 from 2830.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1960, and continue the process.

Advancing to step 9:
If we divide 1960 by 439, we get 4 and a remainder of 204.
The next digit of our result is 4. 
Result so far: 54496.4
Subtracting 1756 from 1960 leaves us with 204.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2040, and continue the process.

Let's proceed to step 10:
When dividing 2040 by 439, we get 4 with a remainder of 284.
Put 4 as the next digit of the answer. 
Result so far: 54496.44
Deduct 1756 from 2040 and we're left with 284.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2840, and continue the process.

The final result is 54496.44 with a remainder of 0.284.