We're dividing 44540760 by 864 
We want to figure out the number of times 44540760 can be divided by 864.

Step 1:
864 can be fit into 4 0 times, resulting in a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Append the next digit (4) from the dividend to 4 and continue with: 44 / 864

Step 2:
44 divided by 864 is 0 with a remainder of 44.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 44, we get 44.
Bring next digit (5) of the dividend behind the 44 and repeat the process: 445 / 864

On to step 3:
The number 864 fits into 445 0 times, leaving a remainder of 445.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 445 leaves us with 445.
Include the next digit (4) from the dividend after 445, then repeat: 4454 / 864

Advancing to step 4:
When dividing 4454 by 864, we get 5 with a remainder of 134.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
Subtract 4320 from 4454 to get 134.
Bring next digit (0) of the dividend behind the 134 and repeat the process: 1340 / 864

Going ahead to step 5:
When dividing 1340 by 864, we get 1 with a remainder of 476.
Put 1 as the next digit of the answer. 
Result so far: 51.0
Subtracting 864 from 1340 leaves us with 476.
Bring next digit (7) of the dividend behind the 476 and repeat the process: 4767 / 864

Step 6:
If we divide 4767 by 864, we get 5 and a remainder of 447.
Write down 5 as next digit of the result. 
Result so far: 515.0
Deduct 4320 from 4767 and we're left with 447.
Bring next digit (6) of the dividend behind the 447 and repeat the process: 4476 / 864

Step 7:
If we divide 4476 by 864, we get 5 and a remainder of 156.
Put 5 as the next digit of the answer. 
Result so far: 5155.0
If we subtract 4320 from 4476, we get 156.
Include the next digit (0) from the dividend after 156, then repeat: 1560 / 864

Moving on to step 8:
864 can be fit into 1560 1 times, resulting in a remainder of 696.
Use 1 as the next digit of our solution. 
Result so far: 51551.0
If we subtract 864 from 1560, we get 696.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6960, and continue the process.

Let's proceed to step 9:
864 goes into 6960 8 times with a remainder of 48.
Use 8 as the next digit of our solution. 
Result so far: 51551.8
Deduct 6912 from 6960 and we're left with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Advancing to step 10:
864 can be fit into 480 0 times, resulting in a remainder of 480.
Record the quotient 0 as the next digit in the result. 
Result so far: 51551.8
Deduct 0 from 480 and we're left 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.

Step 11:
4800 divided by 864 is 5 with a remainder of 480.
Write down 5 as next digit of the result. 
Result so far: 51551.805
If we take 4320 away from 4800, 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.

On to step 12:
4800 divided by 864 is 5 with a remainder of 480.
Write down 5 as next digit of the result. 
Result so far: 51551.8055
The remainder is 480 after subtracting 4320 from 4800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4800, and continue the process.

After the division, we end up with 51551.8055 and a remainder of 0.0048.