We look at the division of 439318 by 20 
We're looking to find how many times 20 goes into 439318.

On to step 1:
20 can be fit into 4 0 times, resulting in a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Take the next digit (3) from the dividend and append it to 4, then repeat: 43 / 20

Moving on to step 2:
43 divided by 20 is 2 with a remainder of 3.
The next digit of our result is 2. 
Result so far: 2.0
The remainder is 3 after subtracting 40 from 43.
Grab the next digit (9) from the dividend, add it to 3, then carry on: 39 / 20

Step 3:
39 divided by 20 is 1 with a remainder of 19.
Put 1 as the next digit of the answer. 
Result so far: 21.0
If we subtract 20 from 39, we get 19.
Grab the next digit (3) from the dividend, add it to 19, then carry on: 193 / 20

Let's proceed to step 4:
The number 20 fits into 193 9 times, leaving a remainder of 13.
The next digit of our result is 9. 
Result so far: 219.0
Subtracting 180 from 193 leaves us with 13.
Append the next digit (1) from the dividend to 13 and continue with: 131 / 20

Going ahead to step 5:
131 divided by 20 is 6 with a remainder of 11.
Record the quotient 6 as the next digit in the result. 
Result so far: 2196.0
If we subtract 120 from 131, we get 11.
Include the next digit (8) from the dividend after 11, then repeat: 118 / 20

Step 6:
When dividing 118 by 20, we get 5 with a remainder of 18.
The next digit of our result is 5. 
Result so far: 21965.0
The remainder is 18 after subtracting 100 from 118.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

On to step 7:
The number 20 fits into 180 9 times, leaving a remainder of 0.
The next digit of our result is 9. 
Result so far: 21965.9
If we take 180 away from 180, we end up 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.

Advancing to step 8:
20 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: 21965.9
Deduct 0 from 0 and we're left 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.

Moving on to step 9:
The number 20 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 21965.9
If we take 0 away from 0, we end up 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 21965.9, and the remainder is 0.0.