We look at the division of 139231 by 95 
We're looking to find how many times 95 goes into 139231.

Advancing to step 1:
If we divide 1 by 95, we get 0 and a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Append the next digit (3) from the dividend to 1 and continue with: 13 / 95

Moving on to step 2:
95 can be fit into 13 0 times, resulting in a remainder of 13.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 13 and we're left with 13.
Include the next digit (9) from the dividend after 13, then repeat: 139 / 95

On to step 3:
139 divided by 95 is 1 with a remainder of 44.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 95 from 139, we get 44.
Take the next digit (2) from the dividend and append it to 44, then repeat: 442 / 95

Let's proceed to step 4:
If we divide 442 by 95, we get 4 and a remainder of 62.
The number 4 becomes the next digit in our result. 
Result so far: 14.0
Deduct 380 from 442 and we're left with 62.
Bring next digit (3) of the dividend behind the 62 and repeat the process: 623 / 95

Step 5:
623 divided by 95 is 6 with a remainder of 53.
The number 6 becomes the next digit in our result. 
Result so far: 146.0
Subtracting 570 from 623 leaves us with 53.
Fetch the next digit (1) from the dividend, attach it to 53 and continue: 531 / 95

Going ahead to step 6:
531 divided by 95 is 5 with a remainder of 56.
Put 5 as the next digit of the answer. 
Result so far: 1465.0
Subtracting 475 from 531 leaves us with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

On to step 7:
The number 95 fits into 560 5 times, leaving a remainder of 85.
Write down 5 as next digit of the result. 
Result so far: 1465.5
If we take 475 away from 560, we end up with 85.
Since there are no more digits in the dividend, we add a zero to the remainder making it 850, and continue the process.

On to step 8:
If we divide 850 by 95, we get 8 and a remainder of 90.
Use 8 as the next digit of our solution. 
Result so far: 1465.58
If we take 760 away from 850, 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.

Step 9:
When dividing 900 by 95, we get 9 with a remainder of 45.
The next digit of our result is 9. 
Result so far: 1465.589
The remainder is 45 after subtracting 855 from 900.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Advancing to step 10:
450 divided by 95 is 4 with a remainder of 70.
The next digit of our result is 4. 
Result so far: 1465.5894
If we take 380 away from 450, we end up with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Advancing to step 11:
If we divide 700 by 95, we get 7 and a remainder of 35.
Record the quotient 7 as the next digit in the result. 
Result so far: 1465.58947
Deduct 665 from 700 and we're left with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Moving on to step 12:
350 divided by 95 is 3 with a remainder of 65.
Record the quotient 3 as the next digit in the result. 
Result so far: 1465.589473
Deduct 285 from 350 and we're left with 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Going ahead to step 13:
If we divide 650 by 95, we get 6 and a remainder of 80.
Put 6 as the next digit of the answer. 
Result so far: 1465.5894736
Deduct 570 from 650 and we're left with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Let's proceed to step 14:
95 can be fit into 800 8 times, resulting in a remainder of 40.
Use 8 as the next digit of our solution. 
Result so far: 1465.58947368
The remainder is 40 after subtracting 760 from 800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

After the division, we end up with 1465.58947368 and a remainder of 4e-08.