59223919 ÷ 400 
We want to divide 59223919 by 400.

Step 1:
400 goes into 5 0 times with a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Bring next digit (9) of the dividend behind the 5 and repeat the process: 59 / 400

On to step 2:
59 divided by 400 is 0 with a remainder of 59.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 59 to get 59.
Include the next digit (2) from the dividend after 59, then repeat: 592 / 400

Let's proceed to step 3:
400 can be fit into 592 1 times, resulting in a remainder of 192.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we take 400 away from 592, we end up with 192.
Fetch the next digit (2) from the dividend, attach it to 192 and continue: 1922 / 400

Let's proceed to step 4:
The number 400 fits into 1922 4 times, leaving a remainder of 322.
The next digit of our result is 4. 
Result so far: 14.0
Deduct 1600 from 1922 and we're left with 322.
Fetch the next digit (3) from the dividend, attach it to 322 and continue: 3223 / 400

Step 5:
If we divide 3223 by 400, we get 8 and a remainder of 23.
Use 8 as the next digit of our solution. 
Result so far: 148.0
The remainder is 23 after subtracting 3200 from 3223.
Append the next digit (9) from the dividend to 23 and continue with: 239 / 400

Moving on to step 6:
If we divide 239 by 400, we get 0 and a remainder of 239.
Record the quotient 0 as the next digit in the result. 
Result so far: 1480.0
Subtracting 0 from 239 leaves us with 239.
Append the next digit (1) from the dividend to 239 and continue with: 2391 / 400

Let's proceed to step 7:
If we divide 2391 by 400, we get 5 and a remainder of 391.
Put 5 as the next digit of the answer. 
Result so far: 14805.0
Deduct 2000 from 2391 and we're left with 391.
Bring next digit (9) of the dividend behind the 391 and repeat the process: 3919 / 400

Moving on to step 8:
When dividing 3919 by 400, we get 9 with a remainder of 319.
The next digit of our result is 9. 
Result so far: 148059.0
If we take 3600 away from 3919, we end up with 319.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3190, and continue the process.

Let's proceed to step 9:
If we divide 3190 by 400, we get 7 and a remainder of 390.
Write down 7 as next digit of the result. 
Result so far: 148059.7
Deduct 2800 from 3190 and we're left with 390.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3900, and continue the process.

Let's proceed to step 10:
The number 400 fits into 3900 9 times, leaving a remainder of 300.
The number 9 becomes the next digit in our result. 
Result so far: 148059.79
If we subtract 3600 from 3900, we get 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

On to step 11:
400 can be fit into 3000 7 times, resulting in a remainder of 200.
Use 7 as the next digit of our solution. 
Result so far: 148059.797
If we subtract 2800 from 3000, we get 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Advancing to step 12:
The number 400 fits into 2000 5 times, leaving a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 148059.7975
If we take 2000 away from 2000, 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.

Let's proceed to step 13:
400 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 148059.7975
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 14:
0 divided by 400 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 148059.7975
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 148059.7975 with a remainder of 0.0.