We're dividing 139643 by 46 
We want to divide 139643 by 46.

On to step 1:
46 goes into 1 0 times with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Bring next digit (3) of the dividend behind the 1 and repeat the process: 13 / 46

Let's proceed to step 2:
46 goes into 13 0 times with a remainder of 13.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 13, we end up with 13.
Take the next digit (9) from the dividend and append it to 13, then repeat: 139 / 46

Going ahead to step 3:
The number 46 fits into 139 3 times, leaving a remainder of 1.
Use 3 as the next digit of our solution. 
Result so far: 3.0
If we take 138 away from 139, we end up with 1.
Include the next digit (6) from the dividend after 1, then repeat: 16 / 46

On to step 4:
46 can be fit into 16 0 times, resulting in a remainder of 16.
Use 0 as the next digit of our solution. 
Result so far: 30.0
Deduct 0 from 16 and we're left with 16.
Grab the next digit (4) from the dividend, add it to 16, then carry on: 164 / 46

On to step 5:
164 divided by 46 is 3 with a remainder of 26.
The next digit of our result is 3. 
Result so far: 303.0
If we subtract 138 from 164, we get 26.
Bring next digit (3) of the dividend behind the 26 and repeat the process: 263 / 46

Step 6:
46 goes into 263 5 times with a remainder of 33.
The next digit of our result is 5. 
Result so far: 3035.0
Subtracting 230 from 263 leaves us with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Let's proceed to step 7:
46 can be fit into 330 7 times, resulting in a remainder of 8.
Write down 7 as next digit of the result. 
Result so far: 3035.7
Subtracting 322 from 330 leaves us 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.

Step 8:
The number 46 fits into 80 1 times, leaving a remainder of 34.
Write down 1 as next digit of the result. 
Result so far: 3035.71
Subtracting 46 from 80 leaves us with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

On to step 9:
46 can be fit into 340 7 times, resulting in a remainder of 18.
The number 7 becomes the next digit in our result. 
Result so far: 3035.717
The remainder is 18 after subtracting 322 from 340.
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 10:
When dividing 180 by 46, we get 3 with a remainder of 42.
Put 3 as the next digit of the answer. 
Result so far: 3035.7173
If we subtract 138 from 180, we get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Advancing to step 11:
420 divided by 46 is 9 with a remainder of 6.
Put 9 as the next digit of the answer. 
Result so far: 3035.71739
Deduct 414 from 420 and we're left with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Advancing to step 12:
If we divide 60 by 46, we get 1 and a remainder of 14.
Record the quotient 1 as the next digit in the result. 
Result so far: 3035.717391
The remainder is 14 after subtracting 46 from 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Let's proceed to step 13:
46 goes into 140 3 times with a remainder of 2.
Put 3 as the next digit of the answer. 
Result so far: 3035.7173913
If we subtract 138 from 140, we 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.

Step 14:
46 can be fit into 20 0 times, resulting in a remainder of 20.
The next digit of our result is 0. 
Result so far: 3035.7173913
The remainder is 20 after subtracting 0 from 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

After the division, we end up with 3035.7173913 and a remainder of 2e-08.