239640 ÷ 73 
We're looking to find how many times 73 goes into 239640.

Let's proceed to step 1:
The number 73 fits into 2 0 times, leaving a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Bring next digit (3) of the dividend behind the 2 and repeat the process: 23 / 73

Advancing to step 2:
73 goes into 23 0 times with a remainder of 23.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 23 and we're left with 23.
Grab the next digit (9) from the dividend, add it to 23, then carry on: 239 / 73

Let's proceed to step 3:
239 divided by 73 is 3 with a remainder of 20.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Subtracting 219 from 239 leaves us with 20.
Grab the next digit (6) from the dividend, add it to 20, then carry on: 206 / 73

On to step 4:
73 goes into 206 2 times with a remainder of 60.
Record the quotient 2 as the next digit in the result. 
Result so far: 32.0
Deduct 146 from 206 and we're left with 60.
Take the next digit (4) from the dividend and append it to 60, then repeat: 604 / 73

Step 5:
When dividing 604 by 73, we get 8 with a remainder of 20.
The number 8 becomes the next digit in our result. 
Result so far: 328.0
If we subtract 584 from 604, we get 20.
Include the next digit (0) from the dividend after 20, then repeat: 200 / 73

Let's proceed to step 6:
73 can be fit into 200 2 times, resulting in a remainder of 54.
Use 2 as the next digit of our solution. 
Result so far: 3282.0
Deduct 146 from 200 and we're left with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Let's proceed to step 7:
73 goes into 540 7 times with a remainder of 29.
Write down 7 as next digit of the result. 
Result so far: 3282.7
Subtracting 511 from 540 leaves us with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Advancing to step 8:
When dividing 290 by 73, we get 3 with a remainder of 71.
Put 3 as the next digit of the answer. 
Result so far: 3282.73
Subtracting 219 from 290 leaves us with 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

On to step 9:
73 can be fit into 710 9 times, resulting in a remainder of 53.
Put 9 as the next digit of the answer. 
Result so far: 3282.739
Subtract 657 from 710 to get 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

On to step 10:
If we divide 530 by 73, we get 7 and a remainder of 19.
The next digit of our result is 7. 
Result so far: 3282.7397
If we take 511 away from 530, we end up with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Let's proceed to step 11:
73 can be fit into 190 2 times, resulting in a remainder of 44.
Put 2 as the next digit of the answer. 
Result so far: 3282.73972
Subtract 146 from 190 to get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Going ahead to step 12:
If we divide 440 by 73, we get 6 and a remainder of 2.
The number 6 becomes the next digit in our result. 
Result so far: 3282.739726
Subtract 438 from 440 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Moving on to step 13:
73 can be fit into 20 0 times, resulting in a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 3282.739726
Subtract 0 from 20 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 14:
When dividing 200 by 73, we get 2 with a remainder of 54.
Use 2 as the next digit of our solution. 
Result so far: 3282.73972602
Subtract 146 from 200 to get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

In conclusion, the division gives 3282.73972602 with a balance of 5.4e-08.