86107696 divided by 44 
We want to figure out the number of times 86107696 can be divided by 44.

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.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 44

Step 2:
44 goes into 86 1 times with a remainder of 42.
The next digit of our result is 1. 
Result so far: 1.0
The remainder is 42 after subtracting 44 from 86.
Grab the next digit (1) from the dividend, add it to 42, then carry on: 421 / 44

Let's proceed to step 3:
If we divide 421 by 44, we get 9 and a remainder of 25.
The next digit of our result is 9. 
Result so far: 19.0
Deduct 396 from 421 and we're left with 25.
Take the next digit (0) from the dividend and append it to 25, then repeat: 250 / 44

Advancing to step 4:
If we divide 250 by 44, we get 5 and a remainder of 30.
Put 5 as the next digit of the answer. 
Result so far: 195.0
Subtracting 220 from 250 leaves us with 30.
Include the next digit (7) from the dividend after 30, then repeat: 307 / 44

Let's proceed to step 5:
When dividing 307 by 44, we get 6 with a remainder of 43.
Put 6 as the next digit of the answer. 
Result so far: 1956.0
If we subtract 264 from 307, we get 43.
Grab the next digit (6) from the dividend, add it to 43, then carry on: 436 / 44

Going ahead to step 6:
436 divided by 44 is 9 with a remainder of 40.
The number 9 becomes the next digit in our result. 
Result so far: 19569.0
Subtracting 396 from 436 leaves us with 40.
Grab the next digit (9) from the dividend, add it to 40, then carry on: 409 / 44

Going ahead to step 7:
If we divide 409 by 44, we get 9 and a remainder of 13.
Use 9 as the next digit of our solution. 
Result so far: 195699.0
If we subtract 396 from 409, we get 13.
Include the next digit (6) from the dividend after 13, then repeat: 136 / 44

On to step 8:
44 can be fit into 136 3 times, resulting in a remainder of 4.
Use 3 as the next digit of our solution. 
Result so far: 1956993.0
Subtract 132 from 136 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 9:
When dividing 40 by 44, we get 0 with a remainder of 40.
The next digit of our result is 0. 
Result so far: 1956993.0
Deduct 0 from 40 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 10:
When dividing 400 by 44, we get 9 with a remainder of 4.
The next digit of our result is 9. 
Result so far: 1956993.09
Subtract 396 from 400 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 11:
44 goes into 40 0 times with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 1956993.09
Subtracting 0 from 40 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 12:
44 can be fit into 400 9 times, resulting in a remainder of 4.
Put 9 as the next digit of the answer. 
Result so far: 1956993.0909
If we take 396 away from 400, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 13:
44 can be fit into 40 0 times, resulting in a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 1956993.0909
The remainder is 40 after subtracting 0 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 14:
44 can be fit into 400 9 times, resulting in a remainder of 4.
The next digit of our result is 9. 
Result so far: 1956993.090909
The remainder is 4 after subtracting 396 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 15:
44 can be fit into 40 0 times, resulting in a remainder of 40.
The next digit of our result is 0. 
Result so far: 1956993.090909
The remainder is 40 after subtracting 0 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 16:
44 can be fit into 400 9 times, resulting in a remainder of 4.
Write down 9 as next digit of the result. 
Result so far: 1956993.09090909
Deduct 396 from 400 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

The final result is 1956993.09090909 with a remainder of 4e-09.