44711597 ÷ 861 
We want to figure out the number of times 44711597 can be divided by 861.

Moving on to step 1:
When dividing 4 by 861, we get 0 with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Grab the next digit (4) from the dividend, add it to 4, then carry on: 44 / 861

Advancing to step 2:
If we divide 44 by 861, we get 0 and a remainder of 44.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 44 to get 44.
Fetch the next digit (7) from the dividend, attach it to 44 and continue: 447 / 861

Moving on to step 3:
861 can be fit into 447 0 times, resulting in a remainder of 447.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 447, we end up with 447.
Bring next digit (1) of the dividend behind the 447 and repeat the process: 4471 / 861

On to step 4:
If we divide 4471 by 861, we get 5 and a remainder of 166.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
The remainder is 166 after subtracting 4305 from 4471.
Take the next digit (1) from the dividend and append it to 166, then repeat: 1661 / 861

Going ahead to step 5:
861 can be fit into 1661 1 times, resulting in a remainder of 800.
Put 1 as the next digit of the answer. 
Result so far: 51.0
Subtracting 861 from 1661 leaves us with 800.
Bring next digit (5) of the dividend behind the 800 and repeat the process: 8005 / 861

Advancing to step 6:
8005 divided by 861 is 9 with a remainder of 256.
Write down 9 as next digit of the result. 
Result so far: 519.0
Subtracting 7749 from 8005 leaves us with 256.
Fetch the next digit (9) from the dividend, attach it to 256 and continue: 2569 / 861

Moving on to step 7:
When dividing 2569 by 861, we get 2 with a remainder of 847.
Put 2 as the next digit of the answer. 
Result so far: 5192.0
The remainder is 847 after subtracting 1722 from 2569.
Append the next digit (7) from the dividend to 847 and continue with: 8477 / 861

On to step 8:
861 goes into 8477 9 times with a remainder of 728.
The next digit of our result is 9. 
Result so far: 51929.0
Deduct 7749 from 8477 and we're left with 728.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7280, and continue the process.

Advancing to step 9:
861 can be fit into 7280 8 times, resulting in a remainder of 392.
Write down 8 as next digit of the result. 
Result so far: 51929.8
If we take 6888 away from 7280, we end up with 392.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3920, and continue the process.

On to step 10:
The number 861 fits into 3920 4 times, leaving a remainder of 476.
The next digit of our result is 4. 
Result so far: 51929.84
Subtracting 3444 from 3920 leaves us with 476.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4760, and continue the process.

Advancing to step 11:
861 goes into 4760 5 times with a remainder of 455.
Write down 5 as next digit of the result. 
Result so far: 51929.845
Deduct 4305 from 4760 and we're left with 455.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4550, and continue the process.

Step 12:
861 can be fit into 4550 5 times, resulting in a remainder of 245.
Use 5 as the next digit of our solution. 
Result so far: 51929.8455
Deduct 4305 from 4550 and we're left with 245.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2450, and continue the process.

The final outcome is 51929.8455, with a leftover of 0.00245.