Let's divide 39406159 by 44
We're looking to find how many times 44 goes into 39406159.

Moving on to step 1:
The number 44 fits into 3 0 times, leaving a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Take the next digit (9) from the dividend and append it to 3, then repeat: 39 / 44

Moving on to step 2:
39 divided by 44 is 0 with a remainder of 39.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 39 leaves us with 39.
Fetch the next digit (4) from the dividend, attach it to 39 and continue: 394 / 44

Moving on to step 3:
The number 44 fits into 394 8 times, leaving a remainder of 42.
Write down 8 as next digit of the result. 
Result so far: 8.0
If we subtract 352 from 394, we get 42.
Fetch the next digit (0) from the dividend, attach it to 42 and continue: 420 / 44

Advancing to step 4:
420 divided by 44 is 9 with a remainder of 24.
Write down 9 as next digit of the result. 
Result so far: 89.0
Subtracting 396 from 420 leaves us with 24.
Bring next digit (6) of the dividend behind the 24 and repeat the process: 246 / 44

Advancing to step 5:
If we divide 246 by 44, we get 5 and a remainder of 26.
The next digit of our result is 5. 
Result so far: 895.0
Deduct 220 from 246 and we're left with 26.
Fetch the next digit (1) from the dividend, attach it to 26 and continue: 261 / 44

Let's proceed to step 6:
44 goes into 261 5 times with a remainder of 41.
Put 5 as the next digit of the answer. 
Result so far: 8955.0
If we take 220 away from 261, we end up with 41.
Fetch the next digit (5) from the dividend, attach it to 41 and continue: 415 / 44

Moving on to step 7:
44 goes into 415 9 times with a remainder of 19.
Put 9 as the next digit of the answer. 
Result so far: 89559.0
Deduct 396 from 415 and we're left with 19.
Grab the next digit (9) from the dividend, add it to 19, then carry on: 199 / 44

Going ahead to step 8:
When dividing 199 by 44, we get 4 with a remainder of 23.
Use 4 as the next digit of our solution. 
Result so far: 895594.0
If we take 176 away from 199, we end up with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Step 9:
230 divided by 44 is 5 with a remainder of 10.
Record the quotient 5 as the next digit in the result. 
Result so far: 895594.5
If we subtract 220 from 230, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 10:
100 divided by 44 is 2 with a remainder of 12.
Record the quotient 2 as the next digit in the result. 
Result so far: 895594.52
If we take 88 away from 100, 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.

Advancing to step 11:
120 divided by 44 is 2 with a remainder of 32.
Use 2 as the next digit of our solution. 
Result so far: 895594.522
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.

In conclusion, the division gives 895594.522 with a balance of 0.0032.