867161 divided by 44 
Our goal is to divide 867161 by 44.

Let's proceed to step 1:
8 divided by 44 is 0 with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 44

On to step 2:
86 divided by 44 is 1 with a remainder of 42.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 44 from 86, we get 42.
Append the next digit (7) from the dividend to 42 and continue with: 427 / 44

On to step 3:
When dividing 427 by 44, we get 9 with a remainder of 31.
The number 9 becomes the next digit in our result. 
Result so far: 19.0
If we subtract 396 from 427, we get 31.
Bring next digit (1) of the dividend behind the 31 and repeat the process: 311 / 44

Moving on to step 4:
44 goes into 311 7 times with a remainder of 3.
Write down 7 as next digit of the result. 
Result so far: 197.0
If we take 308 away from 311, we end up with 3.
Append the next digit (6) from the dividend to 3 and continue with: 36 / 44

Going ahead to step 5:
36 divided by 44 is 0 with a remainder of 36.
Record the quotient 0 as the next digit in the result. 
Result so far: 1970.0
If we take 0 away from 36, we end up with 36.
Take the next digit (1) from the dividend and append it to 36, then repeat: 361 / 44

On to step 6:
The number 44 fits into 361 8 times, leaving a remainder of 9.
Use 8 as the next digit of our solution. 
Result so far: 19708.0
If we take 352 away from 361, we end up with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Let's proceed to step 7:
90 divided by 44 is 2 with a remainder of 2.
The next digit of our result is 2. 
Result so far: 19708.2
If we subtract 88 from 90, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Let's proceed to step 8:
44 can be fit into 20 0 times, resulting in a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 19708.2
Deduct 0 from 20 and we're left 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 9:
44 can be fit into 200 4 times, resulting in a remainder of 24.
The number 4 becomes the next digit in our result. 
Result so far: 19708.204
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.

On to step 10:
44 goes into 240 5 times with a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 19708.2045
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.

Step 11:
If we divide 200 by 44, we get 4 and a remainder of 24.
The number 4 becomes the next digit in our result. 
Result so far: 19708.20454
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.

Advancing to step 12:
The number 44 fits into 240 5 times, leaving a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 19708.204545
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:
200 divided by 44 is 4 with a remainder of 24.
The number 4 becomes the next digit in our result. 
Result so far: 19708.2045454
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.

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: 19708.20454545
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.

In conclusion, the division gives 19708.20454545 with a balance of 2e-08.