We divide 861539 by 44
We want to divide 861539 by 44.

Moving on to step 1:
8 divided by 44 is 0 with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 44

Step 2:
44 can be fit into 86 1 times, resulting in a remainder of 42.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtracting 44 from 86 leaves us with 42.
Append the next digit (1) from the dividend to 42 and continue with: 421 / 44

Moving on to step 3:
44 can be fit into 421 9 times, resulting in a remainder of 25.
Use 9 as the next digit of our solution. 
Result so far: 19.0
If we subtract 396 from 421, we get 25.
Bring next digit (5) of the dividend behind the 25 and repeat the process: 255 / 44

Advancing to step 4:
The number 44 fits into 255 5 times, leaving a remainder of 35.
Write down 5 as next digit of the result. 
Result so far: 195.0
Deduct 220 from 255 and we're left with 35.
Take the next digit (3) from the dividend and append it to 35, then repeat: 353 / 44

Moving on to step 5:
The number 44 fits into 353 8 times, leaving a remainder of 1.
Put 8 as the next digit of the answer. 
Result so far: 1958.0
Subtract 352 from 353 to get 1.
Grab the next digit (9) from the dividend, add it to 1, then carry on: 19 / 44

On to step 6:
19 divided by 44 is 0 with a remainder of 19.
The next digit of our result is 0. 
Result so far: 19580.0
Subtracting 0 from 19 leaves us with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Moving on to step 7:
The number 44 fits into 190 4 times, leaving a remainder of 14.
Put 4 as the next digit of the answer. 
Result so far: 19580.4
If we subtract 176 from 190, we get 14.
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 8:
If we divide 140 by 44, we get 3 and a remainder of 8.
Use 3 as the next digit of our solution. 
Result so far: 19580.43
The remainder is 8 after subtracting 132 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 9:
If we divide 80 by 44, we get 1 and a remainder of 36.
The number 1 becomes the next digit in our result. 
Result so far: 19580.431
Subtracting 44 from 80 leaves us with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Let's proceed to step 10:
If we divide 360 by 44, we get 8 and a remainder of 8.
Record the quotient 8 as the next digit in the result. 
Result so far: 19580.4318
Deduct 352 from 360 and we're left 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 11:
80 divided by 44 is 1 with a remainder of 36.
The number 1 becomes the next digit in our result. 
Result so far: 19580.43181
Subtracting 44 from 80 leaves us with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Going ahead to step 12:
If we divide 360 by 44, we get 8 and a remainder of 8.
The number 8 becomes the next digit in our result. 
Result so far: 19580.431818
If we subtract 352 from 360, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 13:
When dividing 80 by 44, we get 1 with a remainder of 36.
Record the quotient 1 as the next digit in the result. 
Result so far: 19580.4318181
The remainder is 36 after subtracting 44 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Moving on to step 14:
The number 44 fits into 360 8 times, leaving a remainder of 8.
Use 8 as the next digit of our solution. 
Result so far: 19580.43181818
If we take 352 away from 360, we end up 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.

The final outcome is 19580.43181818, with a leftover of 8e-09.