We look at the division of 44164399 by 860 
We're looking to find how many times 860 goes into 44164399.

Step 1:
The number 860 fits into 4 0 times, leaving a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Fetch the next digit (4) from the dividend, attach it to 4 and continue: 44 / 860

On to step 2:
860 can be fit into 44 0 times, resulting in a remainder of 44.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 44 to get 44.
Grab the next digit (1) from the dividend, add it to 44, then carry on: 441 / 860

Step 3:
The number 860 fits into 441 0 times, leaving a remainder of 441.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 441 and we're left with 441.
Include the next digit (6) from the dividend after 441, then repeat: 4416 / 860

Going ahead to step 4:
860 goes into 4416 5 times with a remainder of 116.
Put 5 as the next digit of the answer. 
Result so far: 5.0
Deduct 4300 from 4416 and we're left with 116.
Bring next digit (4) of the dividend behind the 116 and repeat the process: 1164 / 860

Advancing to step 5:
When dividing 1164 by 860, we get 1 with a remainder of 304.
The next digit of our result is 1. 
Result so far: 51.0
Subtracting 860 from 1164 leaves us with 304.
Bring next digit (3) of the dividend behind the 304 and repeat the process: 3043 / 860

Let's proceed to step 6:
The number 860 fits into 3043 3 times, leaving a remainder of 463.
Use 3 as the next digit of our solution. 
Result so far: 513.0
If we take 2580 away from 3043, we end up with 463.
Bring next digit (9) of the dividend behind the 463 and repeat the process: 4639 / 860

Moving on to step 7:
When dividing 4639 by 860, we get 5 with a remainder of 339.
The number 5 becomes the next digit in our result. 
Result so far: 5135.0
Subtracting 4300 from 4639 leaves us with 339.
Grab the next digit (9) from the dividend, add it to 339, then carry on: 3399 / 860

Going ahead to step 8:
3399 divided by 860 is 3 with a remainder of 819.
The next digit of our result is 3. 
Result so far: 51353.0
If we take 2580 away from 3399, we end up with 819.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8190, and continue the process.

Going ahead to step 9:
The number 860 fits into 8190 9 times, leaving a remainder of 450.
Record the quotient 9 as the next digit in the result. 
Result so far: 51353.9
Subtract 7740 from 8190 to get 450.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4500, and continue the process.

Let's proceed to step 10:
860 can be fit into 4500 5 times, resulting in a remainder of 200.
Record the quotient 5 as the next digit in the result. 
Result so far: 51353.95
The remainder is 200 after subtracting 4300 from 4500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Going ahead to step 11:
860 goes into 2000 2 times with a remainder of 280.
Record the quotient 2 as the next digit in the result. 
Result so far: 51353.952
If we take 1720 away from 2000, we end up with 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Step 12:
If we divide 2800 by 860, we get 3 and a remainder of 220.
The number 3 becomes the next digit in our result. 
Result so far: 51353.9523
If we take 2580 away from 2800, we end up with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Advancing to step 13:
The number 860 fits into 2200 2 times, leaving a remainder of 480.
The next digit of our result is 2. 
Result so far: 51353.95232
If we take 1720 away from 2200, we end up with 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4800, and continue the process.

Moving on to step 14:
The number 860 fits into 4800 5 times, leaving a remainder of 500.
The number 5 becomes the next digit in our result. 
Result so far: 51353.952325
The remainder is 500 after subtracting 4300 from 4800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5000, and continue the process.

On to step 15:
860 can be fit into 5000 5 times, resulting in a remainder of 700.
The next digit of our result is 5. 
Result so far: 51353.9523255
The remainder is 700 after subtracting 4300 from 5000.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7000, and continue the process.

The final outcome is 51353.9523255, with a leftover of 7e-06.