We look at the division of 439823 by 43 
Let's see how many times 43 fits into 439823.

Advancing to step 1:
If we divide 4 by 43, we get 0 and a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Include the next digit (3) from the dividend after 4, then repeat: 43 / 43

Going ahead to step 2:
The number 43 fits into 43 1 times, leaving a remainder of 0.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 43 away from 43, we end up with 0.
Append the next digit (9) from the dividend to 0 and continue with: 9 / 43

Step 3:
43 goes into 9 0 times with a remainder of 9.
The next digit of our result is 0. 
Result so far: 10.0
Subtract 0 from 9 to get 9.
Grab the next digit (8) from the dividend, add it to 9, then carry on: 98 / 43

Step 4:
When dividing 98 by 43, we get 2 with a remainder of 12.
The next digit of our result is 2. 
Result so far: 102.0
Subtract 86 from 98 to get 12.
Append the next digit (2) from the dividend to 12 and continue with: 122 / 43

Let's proceed to step 5:
43 goes into 122 2 times with a remainder of 36.
Put 2 as the next digit of the answer. 
Result so far: 1022.0
The remainder is 36 after subtracting 86 from 122.
Grab the next digit (3) from the dividend, add it to 36, then carry on: 363 / 43

On to step 6:
43 goes into 363 8 times with a remainder of 19.
The next digit of our result is 8. 
Result so far: 10228.0
Subtracting 344 from 363 leaves us 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.

Going ahead to step 7:
43 can be fit into 190 4 times, resulting in a remainder of 18.
Use 4 as the next digit of our solution. 
Result so far: 10228.4
If we subtract 172 from 190, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Step 8:
When dividing 180 by 43, we get 4 with a remainder of 8.
The number 4 becomes the next digit in our result. 
Result so far: 10228.44
If we take 172 away from 180, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

After the division, we end up with 10228.44 and a remainder of 0.008.