Let's divide 138599 by 44
We're looking to find how many times 44 goes into 138599.

Advancing to step 1:
1 divided by 44 is 0 with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Bring next digit (3) of the dividend behind the 1 and repeat the process: 13 / 44

On to step 2:
If we divide 13 by 44, we get 0 and a remainder of 13.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 13 leaves us with 13.
Take the next digit (8) from the dividend and append it to 13, then repeat: 138 / 44

Going ahead to step 3:
44 goes into 138 3 times with a remainder of 6.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
The remainder is 6 after subtracting 132 from 138.
Take the next digit (5) from the dividend and append it to 6, then repeat: 65 / 44

Going ahead to step 4:
65 divided by 44 is 1 with a remainder of 21.
Use 1 as the next digit of our solution. 
Result so far: 31.0
If we take 44 away from 65, we end up with 21.
Grab the next digit (9) from the dividend, add it to 21, then carry on: 219 / 44

Moving on to step 5:
When dividing 219 by 44, we get 4 with a remainder of 43.
Put 4 as the next digit of the answer. 
Result so far: 314.0
Subtract 176 from 219 to get 43.
Bring next digit (9) of the dividend behind the 43 and repeat the process: 439 / 44

Going ahead to step 6:
The number 44 fits into 439 9 times, leaving a remainder of 43.
Write down 9 as next digit of the result. 
Result so far: 3149.0
Subtract 396 from 439 to get 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Let's proceed to step 7:
44 can be fit into 430 9 times, resulting in a remainder of 34.
Record the quotient 9 as the next digit in the result. 
Result so far: 3149.9
Subtract 396 from 430 to get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Moving on to step 8:
If we divide 340 by 44, we get 7 and a remainder of 32.
The next digit of our result is 7. 
Result so far: 3149.97
The remainder is 32 after subtracting 308 from 340.
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 9:
44 can be fit into 320 7 times, resulting in a remainder of 12.
The number 7 becomes the next digit in our result. 
Result so far: 3149.977
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.

Our division results in 3149.977 with a remaining 0.0012.