We look at the division of 236040 by 95 
Our goal is to divide 236040 by 95.

Moving on to step 1:
When dividing 2 by 95, we get 0 with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Take the next digit (3) from the dividend and append it to 2, then repeat: 23 / 95

Moving on to step 2:
When dividing 23 by 95, we get 0 with a remainder of 23.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 23, we end up with 23.
Take the next digit (6) from the dividend and append it to 23, then repeat: 236 / 95

Let's proceed to step 3:
When dividing 236 by 95, we get 2 with a remainder of 46.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 190 from 236 and we're left with 46.
Include the next digit (0) from the dividend after 46, then repeat: 460 / 95

Step 4:
If we divide 460 by 95, we get 4 and a remainder of 80.
Write down 4 as next digit of the result. 
Result so far: 24.0
If we take 380 away from 460, we end up with 80.
Take the next digit (4) from the dividend and append it to 80, then repeat: 804 / 95

On to step 5:
When dividing 804 by 95, we get 8 with a remainder of 44.
Put 8 as the next digit of the answer. 
Result so far: 248.0
If we take 760 away from 804, we end up with 44.
Bring next digit (0) of the dividend behind the 44 and repeat the process: 440 / 95

Step 6:
The number 95 fits into 440 4 times, leaving a remainder of 60.
Write down 4 as next digit of the result. 
Result so far: 2484.0
Deduct 380 from 440 and we're left with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Going ahead to step 7:
When dividing 600 by 95, we get 6 with a remainder of 30.
The next digit of our result is 6. 
Result so far: 2484.6
The remainder is 30 after subtracting 570 from 600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 8:
The number 95 fits into 300 3 times, leaving a remainder of 15.
Use 3 as the next digit of our solution. 
Result so far: 2484.63
Subtracting 285 from 300 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.

Moving on to step 9:
If we divide 150 by 95, we get 1 and a remainder of 55.
Use 1 as the next digit of our solution. 
Result so far: 2484.631
If we take 95 away from 150, we end up with 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Moving on to step 10:
When dividing 550 by 95, we get 5 with a remainder of 75.
Record the quotient 5 as the next digit in the result. 
Result so far: 2484.6315
The remainder is 75 after subtracting 475 from 550.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Advancing to step 11:
95 goes into 750 7 times with a remainder of 85.
Put 7 as the next digit of the answer. 
Result so far: 2484.63157
If we subtract 665 from 750, we get 85.
Since there are no more digits in the dividend, we add a zero to the remainder making it 850, and continue the process.

Step 12:
When dividing 850 by 95, we get 8 with a remainder of 90.
Write down 8 as next digit of the result. 
Result so far: 2484.631578
Subtract 760 from 850 to get 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

On to step 13:
95 can be fit into 900 9 times, resulting in a remainder of 45.
The next digit of our result is 9. 
Result so far: 2484.6315789
Subtracting 855 from 900 leaves us with 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Moving on to step 14:
95 can be fit into 450 4 times, resulting in a remainder of 70.
The next digit of our result is 4. 
Result so far: 2484.63157894
If we subtract 380 from 450, we get 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

In conclusion, the division gives 2484.63157894 with a balance of 7e-08.