We're dividing 43934601 by 276 
We want to figure out the number of times 43934601 can be divided by 276.

Going ahead to step 1:
If we divide 4 by 276, we get 0 and a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Include the next digit (3) from the dividend after 4, then repeat: 43 / 276

Step 2:
The number 276 fits into 43 0 times, leaving a remainder of 43.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 43 after subtracting 0 from 43.
Grab the next digit (9) from the dividend, add it to 43, then carry on: 439 / 276

Going ahead to step 3:
When dividing 439 by 276, we get 1 with a remainder of 163.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we subtract 276 from 439, we get 163.
Take the next digit (3) from the dividend and append it to 163, then repeat: 1633 / 276

Step 4:
276 goes into 1633 5 times with a remainder of 253.
Use 5 as the next digit of our solution. 
Result so far: 15.0
Deduct 1380 from 1633 and we're left with 253.
Include the next digit (4) from the dividend after 253, then repeat: 2534 / 276

Let's proceed to step 5:
If we divide 2534 by 276, we get 9 and a remainder of 50.
The number 9 becomes the next digit in our result. 
Result so far: 159.0
Subtract 2484 from 2534 to get 50.
Bring next digit (6) of the dividend behind the 50 and repeat the process: 506 / 276

Moving on to step 6:
276 goes into 506 1 times with a remainder of 230.
The next digit of our result is 1. 
Result so far: 1591.0
Subtract 276 from 506 to get 230.
Include the next digit (0) from the dividend after 230, then repeat: 2300 / 276

On to step 7:
If we divide 2300 by 276, we get 8 and a remainder of 92.
Record the quotient 8 as the next digit in the result. 
Result so far: 15918.0
Subtract 2208 from 2300 to get 92.
Include the next digit (1) from the dividend after 92, then repeat: 921 / 276

On to step 8:
When dividing 921 by 276, we get 3 with a remainder of 93.
The next digit of our result is 3. 
Result so far: 159183.0
If we subtract 828 from 921, we get 93.
Since there are no more digits in the dividend, we add a zero to the remainder making it 930, and continue the process.

Let's proceed to step 9:
When dividing 930 by 276, we get 3 with a remainder of 102.
Use 3 as the next digit of our solution. 
Result so far: 159183.3
The remainder is 102 after subtracting 828 from 930.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1020, and continue the process.

On to step 10:
If we divide 1020 by 276, we get 3 and a remainder of 192.
Write down 3 as next digit of the result. 
Result so far: 159183.33
If we subtract 828 from 1020, we get 192.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1920, and continue the process.

The final outcome is 159183.33, with a leftover of 0.192.