We look at the division of 43973704 by 860 
Our goal is to divide 43973704 by 860.

Step 1:
860 can be fit into 4 0 times, resulting in a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Append the next digit (3) from the dividend to 4 and continue with: 43 / 860

Moving on to step 2:
860 can be fit into 43 0 times, resulting in a remainder of 43.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 43 and we're left with 43.
Bring next digit (9) of the dividend behind the 43 and repeat the process: 439 / 860

Moving on to step 3:
If we divide 439 by 860, we get 0 and a remainder of 439.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 439, we end up with 439.
Grab the next digit (7) from the dividend, add it to 439, then carry on: 4397 / 860

Let's proceed to step 4:
If we divide 4397 by 860, we get 5 and a remainder of 97.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
If we subtract 4300 from 4397, we get 97.
Fetch the next digit (3) from the dividend, attach it to 97 and continue: 973 / 860

On to step 5:
When dividing 973 by 860, we get 1 with a remainder of 113.
The number 1 becomes the next digit in our result. 
Result so far: 51.0
Deduct 860 from 973 and we're left with 113.
Grab the next digit (7) from the dividend, add it to 113, then carry on: 1137 / 860

Step 6:
The number 860 fits into 1137 1 times, leaving a remainder of 277.
Use 1 as the next digit of our solution. 
Result so far: 511.0
Subtract 860 from 1137 to get 277.
Append the next digit (0) from the dividend to 277 and continue with: 2770 / 860

Step 7:
The number 860 fits into 2770 3 times, leaving a remainder of 190.
Write down 3 as next digit of the result. 
Result so far: 5113.0
If we take 2580 away from 2770, we end up with 190.
Fetch the next digit (4) from the dividend, attach it to 190 and continue: 1904 / 860

Let's proceed to step 8:
The number 860 fits into 1904 2 times, leaving a remainder of 184.
The next digit of our result is 2. 
Result so far: 51132.0
Subtracting 1720 from 1904 leaves us with 184.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1840, and continue the process.

Let's proceed to step 9:
860 goes into 1840 2 times with a remainder of 120.
Use 2 as the next digit of our solution. 
Result so far: 51132.2
The remainder is 120 after subtracting 1720 from 1840.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Moving on to step 10:
1200 divided by 860 is 1 with a remainder of 340.
The next digit of our result is 1. 
Result so far: 51132.21
Deduct 860 from 1200 and we're left with 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3400, and continue the process.

Step 11:
If we divide 3400 by 860, we get 3 and a remainder of 820.
Record the quotient 3 as the next digit in the result. 
Result so far: 51132.213
Subtracting 2580 from 3400 leaves us with 820.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8200, and continue the process.

Step 12:
If we divide 8200 by 860, we get 9 and a remainder of 460.
The number 9 becomes the next digit in our result. 
Result so far: 51132.2139
The remainder is 460 after subtracting 7740 from 8200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4600, and continue the process.

On to step 13:
4600 divided by 860 is 5 with a remainder of 300.
The number 5 becomes the next digit in our result. 
Result so far: 51132.21395
If we subtract 4300 from 4600, we get 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

On to step 14:
860 can be fit into 3000 3 times, resulting in a remainder of 420.
Use 3 as the next digit of our solution. 
Result so far: 51132.213953
Subtract 2580 from 3000 to get 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4200, and continue the process.

Moving on to step 15:
The number 860 fits into 4200 4 times, leaving a remainder of 760.
The number 4 becomes the next digit in our result. 
Result so far: 51132.2139534
The remainder is 760 after subtracting 3440 from 4200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7600, and continue the process.

Let's proceed to step 16:
7600 divided by 860 is 8 with a remainder of 720.
Use 8 as the next digit of our solution. 
Result so far: 51132.21395348
If we subtract 6880 from 7600, we get 720.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7200, and continue the process.

In conclusion, the division gives 51132.21395348 with a balance of 7.2e-07.