We look at the division of 139044 by 3 
We want to figure out the number of times 139044 can be divided by 3.

Advancing to step 1:
3 can be fit into 1 0 times, resulting in 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 / 3

Let's proceed to step 2:
3 goes into 13 4 times with a remainder of 1.
Put 4 as the next digit of the answer. 
Result so far: 4.0
If we take 12 away from 13, we end up with 1.
Grab the next digit (9) from the dividend, add it to 1, then carry on: 19 / 3

Let's proceed to step 3:
If we divide 19 by 3, we get 6 and a remainder of 1.
Record the quotient 6 as the next digit in the result. 
Result so far: 46.0
Subtract 18 from 19 to get 1.
Include the next digit (0) from the dividend after 1, then repeat: 10 / 3

Moving on to step 4:
If we divide 10 by 3, we get 3 and a remainder of 1.
The number 3 becomes the next digit in our result. 
Result so far: 463.0
Subtracting 9 from 10 leaves us with 1.
Include the next digit (4) from the dividend after 1, then repeat: 14 / 3

Moving on to step 5:
The number 3 fits into 14 4 times, leaving a remainder of 2.
Use 4 as the next digit of our solution. 
Result so far: 4634.0
If we take 12 away from 14, we end up with 2.
Take the next digit (4) from the dividend and append it to 2, then repeat: 24 / 3

Moving on to step 6:
24 divided by 3 is 8 with a remainder of 0.
Write down 8 as next digit of the result. 
Result so far: 46348.0
Subtracting 24 from 24 leaves us 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.

On to step 7:
3 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 46348.0
Subtract 0 from 0 to 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.

Step 8:
3 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 46348.0
Subtracting 0 from 0 leaves us 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.

The quotient of the division is 46348.0, and the remainder is 0.0.