We divide 861972 by 44
We want to divide 861972 by 44.

Moving on to step 1:
When dividing 8 by 44, we get 0 with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Take the next digit (6) from the dividend and append it to 8, then repeat: 86 / 44

Let's proceed to step 2:
44 can be fit into 86 1 times, resulting in a remainder of 42.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtract 44 from 86 to get 42.
Include the next digit (1) from the dividend after 42, then repeat: 421 / 44

Let's proceed to step 3:
When dividing 421 by 44, we get 9 with a remainder of 25.
The number 9 becomes the next digit in our result. 
Result so far: 19.0
Subtracting 396 from 421 leaves us with 25.
Take the next digit (9) from the dividend and append it to 25, then repeat: 259 / 44

Advancing to step 4:
44 can be fit into 259 5 times, resulting in a remainder of 39.
The number 5 becomes the next digit in our result. 
Result so far: 195.0
Subtracting 220 from 259 leaves us with 39.
Append the next digit (7) from the dividend to 39 and continue with: 397 / 44

Step 5:
44 goes into 397 9 times with a remainder of 1.
Write down 9 as next digit of the result. 
Result so far: 1959.0
If we take 396 away from 397, we end up with 1.
Fetch the next digit (2) from the dividend, attach it to 1 and continue: 12 / 44

Step 6:
If we divide 12 by 44, we get 0 and a remainder of 12.
The next digit of our result is 0. 
Result so far: 19590.0
Deduct 0 from 12 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 7:
When dividing 120 by 44, we get 2 with a remainder of 32.
Put 2 as the next digit of the answer. 
Result so far: 19590.2
If we subtract 88 from 120, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

On to step 8:
When dividing 320 by 44, we get 7 with a remainder of 12.
Use 7 as the next digit of our solution. 
Result so far: 19590.27
Subtract 308 from 320 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 9:
When dividing 120 by 44, we get 2 with a remainder of 32.
Record the quotient 2 as the next digit in the result. 
Result so far: 19590.272
Deduct 88 from 120 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Going ahead to step 10:
The number 44 fits into 320 7 times, leaving a remainder of 12.
Write down 7 as next digit of the result. 
Result so far: 19590.2727
If we take 308 away from 320, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 11:
44 can be fit into 120 2 times, resulting in a remainder of 32.
Write down 2 as next digit of the result. 
Result so far: 19590.27272
Subtracting 88 from 120 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Advancing to step 12:
If we divide 320 by 44, we get 7 and a remainder of 12.
Use 7 as the next digit of our solution. 
Result so far: 19590.272727
The remainder is 12 after subtracting 308 from 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 13:
44 goes into 120 2 times with a remainder of 32.
Use 2 as the next digit of our solution. 
Result so far: 19590.2727272
Subtracting 88 from 120 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 14:
When dividing 320 by 44, we get 7 with a remainder of 12.
Record the quotient 7 as the next digit in the result. 
Result so far: 19590.27272727
If we take 308 away from 320, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

The final result is 19590.27272727 with a remainder of 1.2e-08.