We look at the division of 86493958 by 44 
Our goal is to divide 86493958 by 44.

Moving on to step 1:
8 divided by 44 is 0 with a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 44

Moving on to step 2:
44 can be fit into 86 1 times, resulting in a remainder of 42.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 44 from 86 to get 42.
Bring next digit (4) of the dividend behind the 42 and repeat the process: 424 / 44

Let's proceed to step 3:
44 can be fit into 424 9 times, resulting in a remainder of 28.
Use 9 as the next digit of our solution. 
Result so far: 19.0
If we take 396 away from 424, we end up with 28.
Append the next digit (9) from the dividend to 28 and continue with: 289 / 44

On to step 4:
44 goes into 289 6 times with a remainder of 25.
Use 6 as the next digit of our solution. 
Result so far: 196.0
If we subtract 264 from 289, we get 25.
Bring next digit (3) of the dividend behind the 25 and repeat the process: 253 / 44

On to step 5:
When dividing 253 by 44, we get 5 with a remainder of 33.
The number 5 becomes the next digit in our result. 
Result so far: 1965.0
If we subtract 220 from 253, we get 33.
Append the next digit (9) from the dividend to 33 and continue with: 339 / 44

On to step 6:
44 can be fit into 339 7 times, resulting in a remainder of 31.
The next digit of our result is 7. 
Result so far: 19657.0
Subtracting 308 from 339 leaves us with 31.
Fetch the next digit (5) from the dividend, attach it to 31 and continue: 315 / 44

Advancing to step 7:
44 can be fit into 315 7 times, resulting in a remainder of 7.
Put 7 as the next digit of the answer. 
Result so far: 196577.0
Subtracting 308 from 315 leaves us with 7.
Include the next digit (8) from the dividend after 7, then repeat: 78 / 44

Let's proceed to step 8:
44 can be fit into 78 1 times, resulting in a remainder of 34.
The number 1 becomes the next digit in our result. 
Result so far: 1965771.0
If we subtract 44 from 78, we 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 9:
340 divided by 44 is 7 with a remainder of 32.
The next digit of our result is 7. 
Result so far: 1965771.7
Subtracting 308 from 340 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.

Going ahead to step 10:
If we divide 320 by 44, we get 7 and a remainder of 12.
Use 7 as the next digit of our solution. 
Result so far: 1965771.77
If we subtract 308 from 320, we 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.

After the division, we end up with 1965771.77 and a remainder of 0.012.