We're dividing 189423 by 49 
We want to figure out the number of times 189423 can be divided by 49.

Step 1:
1 divided by 49 is 0 with a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Fetch the next digit (8) from the dividend, attach it to 1 and continue: 18 / 49

Advancing to step 2:
If we divide 18 by 49, we get 0 and a remainder of 18.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 18, we get 18.
Grab the next digit (9) from the dividend, add it to 18, then carry on: 189 / 49

Advancing to step 3:
When dividing 189 by 49, we get 3 with a remainder of 42.
Put 3 as the next digit of the answer. 
Result so far: 3.0
If we subtract 147 from 189, we get 42.
Grab the next digit (4) from the dividend, add it to 42, then carry on: 424 / 49

On to step 4:
49 can be fit into 424 8 times, resulting in a remainder of 32.
Use 8 as the next digit of our solution. 
Result so far: 38.0
The remainder is 32 after subtracting 392 from 424.
Bring next digit (2) of the dividend behind the 32 and repeat the process: 322 / 49

Going ahead to step 5:
If we divide 322 by 49, we get 6 and a remainder of 28.
Write down 6 as next digit of the result. 
Result so far: 386.0
Subtract 294 from 322 to get 28.
Append the next digit (3) from the dividend to 28 and continue with: 283 / 49

Going ahead to step 6:
49 goes into 283 5 times with a remainder of 38.
The next digit of our result is 5. 
Result so far: 3865.0
If we take 245 away from 283, we end up with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Step 7:
When dividing 380 by 49, we get 7 with a remainder of 37.
Use 7 as the next digit of our solution. 
Result so far: 3865.7
Subtract 343 from 380 to get 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Going ahead to step 8:
If we divide 370 by 49, we get 7 and a remainder of 27.
The number 7 becomes the next digit in our result. 
Result so far: 3865.77
Deduct 343 from 370 and we're left with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

The final outcome is 3865.77, with a leftover of 0.027.