44006008 ÷ 860 
We want to figure out the number of times 44006008 can be divided by 860.

On to step 1:
860 can be fit into 4 0 times, resulting in a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Include the next digit (4) from the dividend after 4, then repeat: 44 / 860

Let's proceed to step 2:
860 goes into 44 0 times with a remainder of 44.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 44 to get 44.
Append the next digit (0) from the dividend to 44 and continue with: 440 / 860

Going ahead to step 3:
When dividing 440 by 860, we get 0 with a remainder of 440.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 440 leaves us with 440.
Fetch the next digit (0) from the dividend, attach it to 440 and continue: 4400 / 860

Going ahead to step 4:
860 goes into 4400 5 times with a remainder of 100.
Put 5 as the next digit of the answer. 
Result so far: 5.0
If we take 4300 away from 4400, we end up with 100.
Grab the next digit (6) from the dividend, add it to 100, then carry on: 1006 / 860

Advancing to step 5:
860 goes into 1006 1 times with a remainder of 146.
Write down 1 as next digit of the result. 
Result so far: 51.0
The remainder is 146 after subtracting 860 from 1006.
Bring next digit (0) of the dividend behind the 146 and repeat the process: 1460 / 860

Going ahead to step 6:
860 can be fit into 1460 1 times, resulting in a remainder of 600.
The next digit of our result is 1. 
Result so far: 511.0
The remainder is 600 after subtracting 860 from 1460.
Append the next digit (0) from the dividend to 600 and continue with: 6000 / 860

Let's proceed to step 7:
When dividing 6000 by 860, we get 6 with a remainder of 840.
Put 6 as the next digit of the answer. 
Result so far: 5116.0
Subtracting 5160 from 6000 leaves us with 840.
Take the next digit (8) from the dividend and append it to 840, then repeat: 8408 / 860

Moving on to step 8:
If we divide 8408 by 860, we get 9 and a remainder of 668.
Put 9 as the next digit of the answer. 
Result so far: 51169.0
If we take 7740 away from 8408, we end up with 668.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6680, and continue the process.

Step 9:
If we divide 6680 by 860, we get 7 and a remainder of 660.
The next digit of our result is 7. 
Result so far: 51169.7
The remainder is 660 after subtracting 6020 from 6680.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6600, and continue the process.

Let's proceed to step 10:
The number 860 fits into 6600 7 times, leaving a remainder of 580.
Use 7 as the next digit of our solution. 
Result so far: 51169.77
If we subtract 6020 from 6600, we get 580.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5800, and continue the process.

After the division, we end up with 51169.77 and a remainder of 0.58.