We look at the division of 28200946 by 239 
Our goal is to divide 28200946 by 239.

Moving on to step 1:
If we divide 2 by 239, we get 0 and a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Include the next digit (8) from the dividend after 2, then repeat: 28 / 239

Moving on to step 2:
If we divide 28 by 239, we get 0 and a remainder of 28.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 28 after subtracting 0 from 28.
Grab the next digit (2) from the dividend, add it to 28, then carry on: 282 / 239

Step 3:
282 divided by 239 is 1 with a remainder of 43.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 239 from 282 and we're left with 43.
Bring next digit (0) of the dividend behind the 43 and repeat the process: 430 / 239

Moving on to step 4:
239 goes into 430 1 times with a remainder of 191.
Use 1 as the next digit of our solution. 
Result so far: 11.0
Subtracting 239 from 430 leaves us with 191.
Fetch the next digit (0) from the dividend, attach it to 191 and continue: 1910 / 239

Let's proceed to step 5:
When dividing 1910 by 239, we get 7 with a remainder of 237.
Write down 7 as next digit of the result. 
Result so far: 117.0
Subtracting 1673 from 1910 leaves us with 237.
Take the next digit (9) from the dividend and append it to 237, then repeat: 2379 / 239

Going ahead to step 6:
239 can be fit into 2379 9 times, resulting in a remainder of 228.
Put 9 as the next digit of the answer. 
Result so far: 1179.0
Subtract 2151 from 2379 to get 228.
Include the next digit (4) from the dividend after 228, then repeat: 2284 / 239

Advancing to step 7:
The number 239 fits into 2284 9 times, leaving a remainder of 133.
Put 9 as the next digit of the answer. 
Result so far: 11799.0
If we subtract 2151 from 2284, we get 133.
Fetch the next digit (6) from the dividend, attach it to 133 and continue: 1336 / 239

Advancing to step 8:
If we divide 1336 by 239, we get 5 and a remainder of 141.
The next digit of our result is 5. 
Result so far: 117995.0
Subtracting 1195 from 1336 leaves us with 141.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1410, and continue the process.

On to step 9:
The number 239 fits into 1410 5 times, leaving a remainder of 215.
Write down 5 as next digit of the result. 
Result so far: 117995.5
If we subtract 1195 from 1410, we get 215.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2150, and continue the process.

Advancing to step 10:
239 goes into 2150 8 times with a remainder of 238.
Put 8 as the next digit of the answer. 
Result so far: 117995.58
Deduct 1912 from 2150 and we're left with 238.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2380, and continue the process.

Step 11:
The number 239 fits into 2380 9 times, leaving a remainder of 229.
Record the quotient 9 as the next digit in the result. 
Result so far: 117995.589
Deduct 2151 from 2380 and we're left with 229.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2290, and continue the process.

Step 12:
If we divide 2290 by 239, we get 9 and a remainder of 139.
The number 9 becomes the next digit in our result. 
Result so far: 117995.5899
Subtracting 2151 from 2290 leaves us with 139.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1390, and continue the process.

After the division, we end up with 117995.5899 and a remainder of 0.00139.