A calculator would tell you about 24.08.
623
15000 divided into 238000 = 0.06302521008403361
17.8
24.92
15000 ÷ 12 ÷ 39 = (15000 ÷ 12) ÷ 39 = 322/39 ≈ 32.05
0.0289
0.0378
15000
15000
0.0562
103.8333
623 divided by 20 is 31 with remainder 3 or 31.15