40389 ÷ 44 
We're looking to find how many times 44 goes into 40389.

Step 1:
The number 44 fits into 4 0 times, leaving a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 44

Advancing to step 2:
40 divided by 44 is 0 with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Include the next digit (3) from the dividend after 40, then repeat: 403 / 44

Let's proceed to step 3:
44 can be fit into 403 9 times, resulting in a remainder of 7.
Write down 9 as next digit of the result. 
Result so far: 9.0
Subtracting 396 from 403 leaves us with 7.
Bring next digit (8) of the dividend behind the 7 and repeat the process: 78 / 44

Let's proceed to step 4:
The number 44 fits into 78 1 times, leaving a remainder of 34.
Record the quotient 1 as the next digit in the result. 
Result so far: 91.0
If we take 44 away from 78, we end up with 34.
Append the next digit (9) from the dividend to 34 and continue with: 349 / 44

Moving on to step 5:
44 can be fit into 349 7 times, resulting in a remainder of 41.
Put 7 as the next digit of the answer. 
Result so far: 917.0
Deduct 308 from 349 and we're left with 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Step 6:
When dividing 410 by 44, we get 9 with a remainder of 14.
Use 9 as the next digit of our solution. 
Result so far: 917.9
Subtract 396 from 410 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Going ahead to step 7:
44 can be fit into 140 3 times, resulting in a remainder of 8.
The number 3 becomes the next digit in our result. 
Result so far: 917.93
If we subtract 132 from 140, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 8:
The number 44 fits into 80 1 times, leaving a remainder of 36.
Write down 1 as next digit of the result. 
Result so far: 917.931
If we take 44 away from 80, we end up with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 9:
360 divided by 44 is 8 with a remainder of 8.
Put 8 as the next digit of the answer. 
Result so far: 917.9318
Deduct 352 from 360 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 10:
If we divide 80 by 44, we get 1 and a remainder of 36.
Use 1 as the next digit of our solution. 
Result so far: 917.93181
Subtract 44 from 80 to get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Going ahead to step 11:
When dividing 360 by 44, we get 8 with a remainder of 8.
Use 8 as the next digit of our solution. 
Result so far: 917.931818
If we subtract 352 from 360, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 12:
If we divide 80 by 44, we get 1 and a remainder of 36.
Record the quotient 1 as the next digit in the result. 
Result so far: 917.9318181
If we subtract 44 from 80, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Let's proceed to step 13:
The number 44 fits into 360 8 times, leaving a remainder of 8.
The number 8 becomes the next digit in our result. 
Result so far: 917.93181818
Deduct 352 from 360 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

The final result is 917.93181818 with a remainder of 8e-09.