We're dividing 863432 by 44 
We want to figure out the number of times 863432 can be divided by 44.

On to step 1:
When dividing 8 by 44, we get 0 with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Grab the next digit (6) from the dividend, add it to 8, then carry on: 86 / 44

On to step 2:
If we divide 86 by 44, we get 1 and a remainder of 42.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 44 from 86 and we're left with 42.
Grab the next digit (3) from the dividend, add it to 42, then carry on: 423 / 44

On to step 3:
The number 44 fits into 423 9 times, leaving a remainder of 27.
The number 9 becomes the next digit in our result. 
Result so far: 19.0
Subtracting 396 from 423 leaves us with 27.
Bring next digit (4) of the dividend behind the 27 and repeat the process: 274 / 44

Moving on to step 4:
44 can be fit into 274 6 times, resulting in a remainder of 10.
Put 6 as the next digit of the answer. 
Result so far: 196.0
The remainder is 10 after subtracting 264 from 274.
Take the next digit (3) from the dividend and append it to 10, then repeat: 103 / 44

Moving on to step 5:
If we divide 103 by 44, we get 2 and a remainder of 15.
Use 2 as the next digit of our solution. 
Result so far: 1962.0
The remainder is 15 after subtracting 88 from 103.
Bring next digit (2) of the dividend behind the 15 and repeat the process: 152 / 44

Going ahead to step 6:
152 divided by 44 is 3 with a remainder of 20.
The number 3 becomes the next digit in our result. 
Result so far: 19623.0
The remainder is 20 after subtracting 132 from 152.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 7:
When dividing 200 by 44, we get 4 with a remainder of 24.
Write down 4 as next digit of the result. 
Result so far: 19623.4
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.

On to step 8:
When dividing 240 by 44, we get 5 with a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 19623.45
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 9:
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: 19623.454
Subtract 176 from 200 to 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.

Going ahead to step 10:
44 can be fit into 240 5 times, resulting in a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 19623.4545
Subtracting 220 from 240 leaves us 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 11:
When dividing 200 by 44, we get 4 with a remainder of 24.
Write down 4 as next digit of the result. 
Result so far: 19623.45454
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.

Step 12:
240 divided by 44 is 5 with a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 19623.454545
Subtracting 220 from 240 leaves us 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.

Let's proceed to step 13:
200 divided by 44 is 4 with a remainder of 24.
Record the quotient 4 as the next digit in the result. 
Result so far: 19623.4545454
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.

Let's proceed to step 14:
240 divided by 44 is 5 with a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 19623.45454545
Subtracting 220 from 240 leaves us 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.

The final result is 19623.45454545 with a remainder of 2e-08.