Let's divide 138899 by 44
We're looking to find how many times 44 goes into 138899.

Going ahead to step 1:
The number 44 fits into 1 0 times, leaving a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Include the next digit (3) from the dividend after 1, then repeat: 13 / 44

On to step 2:
44 goes into 13 0 times with a remainder of 13.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 13 and we're left with 13.
Fetch the next digit (8) from the dividend, attach it to 13 and continue: 138 / 44

Step 3:
The number 44 fits into 138 3 times, leaving a remainder of 6.
The next digit of our result is 3. 
Result so far: 3.0
Deduct 132 from 138 and we're left with 6.
Bring next digit (8) of the dividend behind the 6 and repeat the process: 68 / 44

Advancing to step 4:
When dividing 68 by 44, we get 1 with a remainder of 24.
Use 1 as the next digit of our solution. 
Result so far: 31.0
Subtracting 44 from 68 leaves us with 24.
Bring next digit (9) of the dividend behind the 24 and repeat the process: 249 / 44

Let's proceed to step 5:
The number 44 fits into 249 5 times, leaving a remainder of 29.
The number 5 becomes the next digit in our result. 
Result so far: 315.0
If we take 220 away from 249, we end up with 29.
Grab the next digit (9) from the dividend, add it to 29, then carry on: 299 / 44

Moving on to step 6:
If we divide 299 by 44, we get 6 and a remainder of 35.
Put 6 as the next digit of the answer. 
Result so far: 3156.0
Subtract 264 from 299 to get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Step 7:
44 goes into 350 7 times with a remainder of 42.
Put 7 as the next digit of the answer. 
Result so far: 3156.7
Deduct 308 from 350 and we're left with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Moving on to step 8:
44 goes into 420 9 times with a remainder of 24.
Use 9 as the next digit of our solution. 
Result so far: 3156.79
If we subtract 396 from 420, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 9:
44 can be fit into 240 5 times, resulting in a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 3156.795
If we subtract 220 from 240, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 10:
When dividing 200 by 44, we get 4 with a remainder of 24.
The number 4 becomes the next digit in our result. 
Result so far: 3156.7954
The remainder is 24 after subtracting 176 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 11:
240 divided by 44 is 5 with a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 3156.79545
Subtract 220 from 240 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 12:
44 can be fit into 200 4 times, resulting in a remainder of 24.
Record the quotient 4 as the next digit in the result. 
Result so far: 3156.795454
If we take 176 away from 200, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 13:
44 can be fit into 240 5 times, resulting in a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 3156.7954545
If we take 220 away from 240, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 14:
200 divided by 44 is 4 with a remainder of 24.
Put 4 as the next digit of the answer. 
Result so far: 3156.79545454
Deduct 176 from 200 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

The final result is 3156.79545454 with a remainder of 2.4e-08.