To divide by a decimal, make the divisor a whole number by multiplying it by 10 as many times as necessary; then multiply the dividend by the same amount of 10s. Now do the division.
In this case, the divisor 4.28 to be made a whole number needs to be multiplied by 10 twice (ie by 100): 4.28 x 10 = 42.8, 42.8 x 10 = 428. So multiply the dividend 2439.6 by the same number of 10s: 2439.6 x 10 = 24396, 24396 x 10 = 243960.
So the division to work out is 243960 / 428.
This can be done by direct long (or short) division, but prior simplification can make the final division easier:
243960 and 428 both divide by 2, so 243960 / 428 = 121980 / 214.
Again both divide by 2: 121980 / 214 = 60990 / 107.
The divisor is now fairly easy to work with, so do the division 60990 / 107 = 570.
In this case 107 is a prime, so no further simplification is possible and the division has to be done.
85.6
0.007
0.0724
0.0467
107
428 divided by 60 is 7.13
1, 2, 4, 107, 214, 428.
61.1429
142.6667
2.8158
428 divided by 4 equals 107.
Yes, 428 divided by 4 equals 107.