We're dividing 44273946 by 851 
We're looking to find how many times 851 goes into 44273946.

On to step 1:
4 divided by 851 is 0 with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Append the next digit (4) from the dividend to 4 and continue with: 44 / 851

On to step 2:
If we divide 44 by 851, we get 0 and 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.
Grab the next digit (2) from the dividend, add it to 44, then carry on: 442 / 851

On to step 3:
When dividing 442 by 851, we get 0 with a remainder of 442.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 442, we end up with 442.
Fetch the next digit (7) from the dividend, attach it to 442 and continue: 4427 / 851

Going ahead to step 4:
851 goes into 4427 5 times with a remainder of 172.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
Subtracting 4255 from 4427 leaves us with 172.
Include the next digit (3) from the dividend after 172, then repeat: 1723 / 851

Step 5:
1723 divided by 851 is 2 with a remainder of 21.
Write down 2 as next digit of the result. 
Result so far: 52.0
Subtracting 1702 from 1723 leaves us with 21.
Append the next digit (9) from the dividend to 21 and continue with: 219 / 851

Advancing to step 6:
851 can be fit into 219 0 times, resulting in a remainder of 219.
The next digit of our result is 0. 
Result so far: 520.0
Deduct 0 from 219 and we're left with 219.
Append the next digit (4) from the dividend to 219 and continue with: 2194 / 851

Going ahead to step 7:
851 can be fit into 2194 2 times, resulting in a remainder of 492.
Write down 2 as next digit of the result. 
Result so far: 5202.0
Subtracting 1702 from 2194 leaves us with 492.
Bring next digit (6) of the dividend behind the 492 and repeat the process: 4926 / 851

Step 8:
851 can be fit into 4926 5 times, resulting in a remainder of 671.
Put 5 as the next digit of the answer. 
Result so far: 52025.0
Deduct 4255 from 4926 and we're left with 671.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6710, and continue the process.

Moving on to step 9:
6710 divided by 851 is 7 with a remainder of 753.
The number 7 becomes the next digit in our result. 
Result so far: 52025.7
Deduct 5957 from 6710 and we're left with 753.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7530, and continue the process.

Advancing to step 10:
7530 divided by 851 is 8 with a remainder of 722.
The number 8 becomes the next digit in our result. 
Result so far: 52025.78
If we take 6808 away from 7530, we end up with 722.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7220, and continue the process.

Advancing to step 11:
851 can be fit into 7220 8 times, resulting in a remainder of 412.
Write down 8 as next digit of the result. 
Result so far: 52025.788
If we take 6808 away from 7220, we end up with 412.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4120, and continue the process.

After the division, we end up with 52025.788 and a remainder of 0.0412.