861012 ÷ 44 
We're looking to find how many times 44 goes into 861012.

Step 1:
44 goes into 8 0 times with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 44

Let's proceed to step 2:
44 goes into 86 1 times with a remainder of 42.
The next digit of our result is 1. 
Result so far: 1.0
If we subtract 44 from 86, we get 42.
Grab the next digit (1) from the dividend, add it to 42, then carry on: 421 / 44

Let's proceed to step 3:
The number 44 fits into 421 9 times, leaving a remainder of 25.
Use 9 as the next digit of our solution. 
Result so far: 19.0
Subtract 396 from 421 to get 25.
Grab the next digit (0) from the dividend, add it to 25, then carry on: 250 / 44

Going ahead to step 4:
When dividing 250 by 44, we get 5 with a remainder of 30.
Record the quotient 5 as the next digit in the result. 
Result so far: 195.0
The remainder is 30 after subtracting 220 from 250.
Grab the next digit (1) from the dividend, add it to 30, then carry on: 301 / 44

Moving on to step 5:
If we divide 301 by 44, we get 6 and a remainder of 37.
The next digit of our result is 6. 
Result so far: 1956.0
Deduct 264 from 301 and we're left with 37.
Bring next digit (2) of the dividend behind the 37 and repeat the process: 372 / 44

Step 6:
The number 44 fits into 372 8 times, leaving a remainder of 20.
Use 8 as the next digit of our solution. 
Result so far: 19568.0
The remainder is 20 after subtracting 352 from 372.
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 7:
The number 44 fits into 200 4 times, leaving a remainder of 24.
Write down 4 as next digit of the result. 
Result so far: 19568.4
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.

Advancing to step 8:
If we divide 240 by 44, we get 5 and a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 19568.45
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.
Put 4 as the next digit of the answer. 
Result so far: 19568.454
Subtracting 176 from 200 leaves us 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 10:
If we divide 240 by 44, we get 5 and a remainder of 20.
The next digit of our result is 5. 
Result so far: 19568.4545
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.

On to step 11:
44 goes into 200 4 times with a remainder of 24.
Use 4 as the next digit of our solution. 
Result so far: 19568.45454
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.

Let's proceed to step 12:
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: 19568.454545
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.

Going ahead to step 13:
The number 44 fits into 200 4 times, leaving a remainder of 24.
Put 4 as the next digit of the answer. 
Result so far: 19568.4545454
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.

Moving on to step 14:
44 goes into 240 5 times with a remainder of 20.
The next digit of our result is 5. 
Result so far: 19568.45454545
The remainder is 20 after subtracting 220 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Our division results in 19568.45454545 with a remaining 2e-08.