We're dividing 47144439 by 239 
Our goal is to divide 47144439 by 239.

Let's proceed to step 1:
If we divide 4 by 239, we get 0 and a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Include the next digit (7) from the dividend after 4, then repeat: 47 / 239

Advancing to step 2:
239 can be fit into 47 0 times, resulting in a remainder of 47.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 47 leaves us with 47.
Bring next digit (1) of the dividend behind the 47 and repeat the process: 471 / 239

On to step 3:
471 divided by 239 is 1 with a remainder of 232.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 239 from 471 to get 232.
Include the next digit (4) from the dividend after 232, then repeat: 2324 / 239

Going ahead to step 4:
When dividing 2324 by 239, we get 9 with a remainder of 173.
Write down 9 as next digit of the result. 
Result so far: 19.0
If we take 2151 away from 2324, we end up with 173.
Bring next digit (4) of the dividend behind the 173 and repeat the process: 1734 / 239

On to step 5:
239 goes into 1734 7 times with a remainder of 61.
The next digit of our result is 7. 
Result so far: 197.0
If we take 1673 away from 1734, we end up with 61.
Grab the next digit (4) from the dividend, add it to 61, then carry on: 614 / 239

On to step 6:
239 can be fit into 614 2 times, resulting in a remainder of 136.
Record the quotient 2 as the next digit in the result. 
Result so far: 1972.0
Subtract 478 from 614 to get 136.
Grab the next digit (3) from the dividend, add it to 136, then carry on: 1363 / 239

Moving on to step 7:
The number 239 fits into 1363 5 times, leaving a remainder of 168.
Put 5 as the next digit of the answer. 
Result so far: 19725.0
The remainder is 168 after subtracting 1195 from 1363.
Grab the next digit (9) from the dividend, add it to 168, then carry on: 1689 / 239

Step 8:
239 can be fit into 1689 7 times, resulting in a remainder of 16.
Record the quotient 7 as the next digit in the result. 
Result so far: 197257.0
The remainder is 16 after subtracting 1673 from 1689.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 9:
239 goes into 160 0 times with a remainder of 160.
Use 0 as the next digit of our solution. 
Result so far: 197257.0
Subtracting 0 from 160 leaves us with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Let's proceed to step 10:
If we divide 1600 by 239, we get 6 and a remainder of 166.
Use 6 as the next digit of our solution. 
Result so far: 197257.06
If we take 1434 away from 1600, we end up with 166.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1660, and continue the process.

Advancing to step 11:
If we divide 1660 by 239, we get 6 and a remainder of 226.
Write down 6 as next digit of the result. 
Result so far: 197257.066
The remainder is 226 after subtracting 1434 from 1660.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2260, and continue the process.

In conclusion, the division gives 197257.066 with a balance of 0.0226.