We look at the division of 44760 by 86 
We want to figure out the number of times 44760 can be divided by 86.

Going ahead to step 1:
4 divided by 86 is 0 with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Include the next digit (4) from the dividend after 4, then repeat: 44 / 86

Step 2:
86 goes into 44 0 times with a remainder of 44.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 44 after subtracting 0 from 44.
Include the next digit (7) from the dividend after 44, then repeat: 447 / 86

Going ahead to step 3:
447 divided by 86 is 5 with a remainder of 17.
The next digit of our result is 5. 
Result so far: 5.0
Subtract 430 from 447 to get 17.
Append the next digit (6) from the dividend to 17 and continue with: 176 / 86

Advancing to step 4:
The number 86 fits into 176 2 times, leaving a remainder of 4.
Write down 2 as next digit of the result. 
Result so far: 52.0
If we subtract 172 from 176, we get 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 86

Going ahead to step 5:
86 goes into 40 0 times with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 520.0
If we take 0 away from 40, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 6:
The number 86 fits into 400 4 times, leaving a remainder of 56.
Use 4 as the next digit of our solution. 
Result so far: 520.4
Subtract 344 from 400 to get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Advancing to step 7:
If we divide 560 by 86, we get 6 and a remainder of 44.
Use 6 as the next digit of our solution. 
Result so far: 520.46
If we take 516 away from 560, we end up with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Let's proceed to step 8:
The number 86 fits into 440 5 times, leaving a remainder of 10.
Record the quotient 5 as the next digit in the result. 
Result so far: 520.465
Subtract 430 from 440 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 9:
The number 86 fits into 100 1 times, leaving a remainder of 14.
The number 1 becomes the next digit in our result. 
Result so far: 520.4651
If we take 86 away from 100, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Step 10:
The number 86 fits into 140 1 times, leaving a remainder of 54.
The next digit of our result is 1. 
Result so far: 520.46511
The remainder is 54 after subtracting 86 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

The final result is 520.46511 with a remainder of 5.4e-05.