We look at the division of 94406439 by 515 
We want to figure out the number of times 94406439 can be divided by 515.

On to step 1:
When dividing 9 by 515, we get 0 with a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Append the next digit (4) from the dividend to 9 and continue with: 94 / 515

Moving on to step 2:
If we divide 94 by 515, we get 0 and a remainder of 94.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 94 and we're left with 94.
Include the next digit (4) from the dividend after 94, then repeat: 944 / 515

On to step 3:
When dividing 944 by 515, we get 1 with a remainder of 429.
Put 1 as the next digit of the answer. 
Result so far: 1.0
The remainder is 429 after subtracting 515 from 944.
Include the next digit (0) from the dividend after 429, then repeat: 4290 / 515

Going ahead to step 4:
When dividing 4290 by 515, we get 8 with a remainder of 170.
Use 8 as the next digit of our solution. 
Result so far: 18.0
The remainder is 170 after subtracting 4120 from 4290.
Take the next digit (6) from the dividend and append it to 170, then repeat: 1706 / 515

Let's proceed to step 5:
515 goes into 1706 3 times with a remainder of 161.
The next digit of our result is 3. 
Result so far: 183.0
The remainder is 161 after subtracting 1545 from 1706.
Append the next digit (4) from the dividend to 161 and continue with: 1614 / 515

Going ahead to step 6:
1614 divided by 515 is 3 with a remainder of 69.
The next digit of our result is 3. 
Result so far: 1833.0
If we take 1545 away from 1614, we end up with 69.
Bring next digit (3) of the dividend behind the 69 and repeat the process: 693 / 515

On to step 7:
515 goes into 693 1 times with a remainder of 178.
Put 1 as the next digit of the answer. 
Result so far: 18331.0
If we subtract 515 from 693, we get 178.
Take the next digit (9) from the dividend and append it to 178, then repeat: 1789 / 515

Advancing to step 8:
515 goes into 1789 3 times with a remainder of 244.
Record the quotient 3 as the next digit in the result. 
Result so far: 183313.0
If we take 1545 away from 1789, we end up with 244.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2440, and continue the process.

Going ahead to step 9:
2440 divided by 515 is 4 with a remainder of 380.
Use 4 as the next digit of our solution. 
Result so far: 183313.4
Subtracting 2060 from 2440 leaves us with 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

Going ahead to step 10:
The number 515 fits into 3800 7 times, leaving a remainder of 195.
Record the quotient 7 as the next digit in the result. 
Result so far: 183313.47
The remainder is 195 after subtracting 3605 from 3800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1950, and continue the process.

Advancing to step 11:
The number 515 fits into 1950 3 times, leaving a remainder of 405.
Record the quotient 3 as the next digit in the result. 
Result so far: 183313.473
If we take 1545 away from 1950, we end up with 405.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4050, and continue the process.

On to step 12:
4050 divided by 515 is 7 with a remainder of 445.
Record the quotient 7 as the next digit in the result. 
Result so far: 183313.4737
If we take 3605 away from 4050, we end up with 445.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4450, and continue the process.

Moving on to step 13:
515 can be fit into 4450 8 times, resulting in a remainder of 330.
Write down 8 as next digit of the result. 
Result so far: 183313.47378
Deduct 4120 from 4450 and we're left with 330.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3300, and continue the process.

Moving on to step 14:
The number 515 fits into 3300 6 times, leaving a remainder of 210.
The number 6 becomes the next digit in our result. 
Result so far: 183313.473786
Deduct 3090 from 3300 and we're left with 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2100, and continue the process.

Moving on to step 15:
515 can be fit into 2100 4 times, resulting in a remainder of 40.
Write down 4 as next digit of the result. 
Result so far: 183313.4737864
The remainder is 40 after subtracting 2060 from 2100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 16:
The number 515 fits into 400 0 times, leaving a remainder of 400.
Use 0 as the next digit of our solution. 
Result so far: 183313.4737864
If we subtract 0 from 400, we get 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

In conclusion, the division gives 183313.4737864 with a balance of 4e-07.