We look at the division of 47038923 by 239 
Our goal is to divide 47038923 by 239.

On to step 1:
4 divided by 239 is 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Grab the next digit (7) from the dividend, add it to 4, then carry on: 47 / 239

Advancing to step 2:
The number 239 fits into 47 0 times, leaving a remainder of 47.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 47 leaves us with 47.
Append the next digit (0) from the dividend to 47 and continue with: 470 / 239

Going ahead to step 3:
239 can be fit into 470 1 times, resulting in a remainder of 231.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we take 239 away from 470, we end up with 231.
Bring next digit (3) of the dividend behind the 231 and repeat the process: 2313 / 239

Step 4:
239 goes into 2313 9 times with a remainder of 162.
The number 9 becomes the next digit in our result. 
Result so far: 19.0
Deduct 2151 from 2313 and we're left with 162.
Take the next digit (8) from the dividend and append it to 162, then repeat: 1628 / 239

Moving on to step 5:
239 can be fit into 1628 6 times, resulting in a remainder of 194.
Record the quotient 6 as the next digit in the result. 
Result so far: 196.0
Deduct 1434 from 1628 and we're left with 194.
Append the next digit (9) from the dividend to 194 and continue with: 1949 / 239

On to step 6:
239 can be fit into 1949 8 times, resulting in a remainder of 37.
Record the quotient 8 as the next digit in the result. 
Result so far: 1968.0
Subtracting 1912 from 1949 leaves us with 37.
Bring next digit (2) of the dividend behind the 37 and repeat the process: 372 / 239

On to step 7:
239 goes into 372 1 times with a remainder of 133.
The next digit of our result is 1. 
Result so far: 19681.0
Subtracting 239 from 372 leaves us with 133.
Fetch the next digit (3) from the dividend, attach it to 133 and continue: 1333 / 239

Advancing to step 8:
When dividing 1333 by 239, we get 5 with a remainder of 138.
The number 5 becomes the next digit in our result. 
Result so far: 196815.0
Subtracting 1195 from 1333 leaves us with 138.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1380, and continue the process.

Advancing to step 9:
If we divide 1380 by 239, we get 5 and a remainder of 185.
Put 5 as the next digit of the answer. 
Result so far: 196815.5
If we subtract 1195 from 1380, we get 185.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1850, and continue the process.

On to step 10:
When dividing 1850 by 239, we get 7 with a remainder of 177.
Use 7 as the next digit of our solution. 
Result so far: 196815.57
If we subtract 1673 from 1850, we get 177.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1770, and continue the process.

Let's proceed to step 11:
If we divide 1770 by 239, we get 7 and a remainder of 97.
Use 7 as the next digit of our solution. 
Result so far: 196815.577
Deduct 1673 from 1770 and we're left with 97.
Since there are no more digits in the dividend, we add a zero to the remainder making it 970, and continue the process.

The final result is 196815.577 with a remainder of 0.0097.