20439740 ÷ 106 
We want to figure out the number of times 20439740 can be divided by 106.

Moving on to step 1:
If we divide 2 by 106, we get 0 and a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Include the next digit (0) from the dividend after 2, then repeat: 20 / 106

Step 2:
The number 106 fits into 20 0 times, leaving a remainder of 20.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 20, we end up with 20.
Include the next digit (4) from the dividend after 20, then repeat: 204 / 106

Advancing to step 3:
If we divide 204 by 106, we get 1 and a remainder of 98.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 106 from 204 leaves us with 98.
Take the next digit (3) from the dividend and append it to 98, then repeat: 983 / 106

Let's proceed to step 4:
If we divide 983 by 106, we get 9 and a remainder of 29.
Write down 9 as next digit of the result. 
Result so far: 19.0
If we take 954 away from 983, we end up with 29.
Grab the next digit (9) from the dividend, add it to 29, then carry on: 299 / 106

Let's proceed to step 5:
If we divide 299 by 106, we get 2 and a remainder of 87.
Use 2 as the next digit of our solution. 
Result so far: 192.0
Subtract 212 from 299 to get 87.
Take the next digit (7) from the dividend and append it to 87, then repeat: 877 / 106

Going ahead to step 6:
If we divide 877 by 106, we get 8 and a remainder of 29.
Use 8 as the next digit of our solution. 
Result so far: 1928.0
Deduct 848 from 877 and we're left with 29.
Bring next digit (4) of the dividend behind the 29 and repeat the process: 294 / 106

Step 7:
The number 106 fits into 294 2 times, leaving a remainder of 82.
The next digit of our result is 2. 
Result so far: 19282.0
The remainder is 82 after subtracting 212 from 294.
Take the next digit (0) from the dividend and append it to 82, then repeat: 820 / 106

Step 8:
106 goes into 820 7 times with a remainder of 78.
Use 7 as the next digit of our solution. 
Result so far: 192827.0
If we take 742 away from 820, we end up with 78.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

Going ahead to step 9:
106 can be fit into 780 7 times, resulting in a remainder of 38.
The number 7 becomes the next digit in our result. 
Result so far: 192827.7
Subtract 742 from 780 to get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Advancing to step 10:
106 can be fit into 380 3 times, resulting in a remainder of 62.
Put 3 as the next digit of the answer. 
Result so far: 192827.73
Subtracting 318 from 380 leaves us with 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Going ahead to step 11:
The number 106 fits into 620 5 times, leaving a remainder of 90.
Use 5 as the next digit of our solution. 
Result so far: 192827.735
If we take 530 away from 620, we end up with 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Going ahead to step 12:
900 divided by 106 is 8 with a remainder of 52.
Put 8 as the next digit of the answer. 
Result so far: 192827.7358
Subtracting 848 from 900 leaves us with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Let's proceed to step 13:
106 goes into 520 4 times with a remainder of 96.
The next digit of our result is 4. 
Result so far: 192827.73584
If we take 424 away from 520, we end up with 96.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

Advancing to step 14:
The number 106 fits into 960 9 times, leaving a remainder of 6.
The number 9 becomes the next digit in our result. 
Result so far: 192827.735849
Subtract 954 from 960 to get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Let's proceed to step 15:
If we divide 60 by 106, we get 0 and a remainder of 60.
The number 0 becomes the next digit in our result. 
Result so far: 192827.735849
Deduct 0 from 60 and we're left with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Advancing to step 16:
106 goes into 600 5 times with a remainder of 70.
Write down 5 as next digit of the result. 
Result so far: 192827.73584905
Subtract 530 from 600 to get 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Our division results in 192827.73584905 with a remaining 7e-08.