We look at the division of 239673 by 55 
We're looking to find how many times 55 goes into 239673.

On to step 1:
55 can be fit into 2 0 times, resulting in a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Grab the next digit (3) from the dividend, add it to 2, then carry on: 23 / 55

Going ahead to step 2:
55 goes into 23 0 times with a remainder of 23.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 23 to get 23.
Include the next digit (9) from the dividend after 23, then repeat: 239 / 55

On to step 3:
If we divide 239 by 55, we get 4 and a remainder of 19.
The next digit of our result is 4. 
Result so far: 4.0
Subtract 220 from 239 to get 19.
Include the next digit (6) from the dividend after 19, then repeat: 196 / 55

Moving on to step 4:
When dividing 196 by 55, we get 3 with a remainder of 31.
The next digit of our result is 3. 
Result so far: 43.0
Subtracting 165 from 196 leaves us with 31.
Bring next digit (7) of the dividend behind the 31 and repeat the process: 317 / 55

Advancing to step 5:
317 divided by 55 is 5 with a remainder of 42.
Write down 5 as next digit of the result. 
Result so far: 435.0
Subtract 275 from 317 to get 42.
Grab the next digit (3) from the dividend, add it to 42, then carry on: 423 / 55

Going ahead to step 6:
The number 55 fits into 423 7 times, leaving a remainder of 38.
Put 7 as the next digit of the answer. 
Result so far: 4357.0
If we take 385 away from 423, we end up with 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 7:
380 divided by 55 is 6 with a remainder of 50.
Record the quotient 6 as the next digit in the result. 
Result so far: 4357.6
Subtracting 330 from 380 leaves us with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

On to step 8:
The number 55 fits into 500 9 times, leaving a remainder of 5.
The number 9 becomes the next digit in our result. 
Result so far: 4357.69
The remainder is 5 after subtracting 495 from 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Going ahead to step 9:
55 goes into 50 0 times with a remainder of 50.
The number 0 becomes the next digit in our result. 
Result so far: 4357.69
The remainder is 50 after subtracting 0 from 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Going ahead to step 10:
When dividing 500 by 55, we get 9 with a remainder of 5.
Write down 9 as next digit of the result. 
Result so far: 4357.6909
Deduct 495 from 500 and we're left with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Let's proceed to step 11:
When dividing 50 by 55, we get 0 with a remainder of 50.
The number 0 becomes the next digit in our result. 
Result so far: 4357.6909
If we take 0 away from 50, we end up with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

On to step 12:
55 can be fit into 500 9 times, resulting in a remainder of 5.
The next digit of our result is 9. 
Result so far: 4357.690909
Subtract 495 from 500 to get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Advancing to step 13:
When dividing 50 by 55, we get 0 with a remainder of 50.
The next digit of our result is 0. 
Result so far: 4357.690909
Subtracting 0 from 50 leaves us with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Advancing to step 14:
If we divide 500 by 55, we get 9 and a remainder of 5.
Use 9 as the next digit of our solution. 
Result so far: 4357.69090909
If we take 495 away from 500, we end up with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

In conclusion, the division gives 4357.69090909 with a balance of 5e-09.