Let's divide 139275 by 44
Let's see how many times 44 fits into 139275.

Step 1:
If we divide 1 by 44, we get 0 and a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Include the next digit (3) from the dividend after 1, then repeat: 13 / 44

Advancing to step 2:
If we divide 13 by 44, we get 0 and a remainder of 13.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 13 after subtracting 0 from 13.
Include the next digit (9) from the dividend after 13, then repeat: 139 / 44

Let's proceed to step 3:
44 goes into 139 3 times with a remainder of 7.
Use 3 as the next digit of our solution. 
Result so far: 3.0
If we take 132 away from 139, we end up with 7.
Take the next digit (2) from the dividend and append it to 7, then repeat: 72 / 44

Moving on to step 4:
The number 44 fits into 72 1 times, leaving a remainder of 28.
Write down 1 as next digit of the result. 
Result so far: 31.0
If we take 44 away from 72, we end up with 28.
Take the next digit (7) from the dividend and append it to 28, then repeat: 287 / 44

Moving on to step 5:
When dividing 287 by 44, we get 6 with a remainder of 23.
Use 6 as the next digit of our solution. 
Result so far: 316.0
Subtract 264 from 287 to get 23.
Append the next digit (5) from the dividend to 23 and continue with: 235 / 44

Moving on to step 6:
The number 44 fits into 235 5 times, leaving a remainder of 15.
The next digit of our result is 5. 
Result so far: 3165.0
Subtracting 220 from 235 leaves us with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Going ahead to step 7:
If we divide 150 by 44, we get 3 and a remainder of 18.
Record the quotient 3 as the next digit in the result. 
Result so far: 3165.3
If we subtract 132 from 150, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Let's proceed to step 8:
44 goes into 180 4 times with a remainder of 4.
Record the quotient 4 as the next digit in the result. 
Result so far: 3165.34
The remainder is 4 after subtracting 176 from 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 9:
The number 44 fits into 40 0 times, leaving a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 3165.34
If we subtract 0 from 40, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 10:
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: 3165.3409
If we take 396 away from 400, we end up 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.

Let's proceed to step 11:
44 can be fit into 40 0 times, resulting in a remainder of 40.
The next digit of our result is 0. 
Result so far: 3165.3409
Subtracting 0 from 40 leaves us 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.

Advancing to step 12:
The number 44 fits into 400 9 times, leaving a remainder of 4.
Put 9 as the next digit of the answer. 
Result so far: 3165.340909
If we take 396 away from 400, we end up 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.

Going ahead to step 13:
If we divide 40 by 44, we get 0 and a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 3165.340909
Subtract 0 from 40 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 14:
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: 3165.34090909
Subtracting 396 from 400 leaves us 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.

In conclusion, the division gives 3165.34090909 with a balance of 4e-09.