We're dividing 459854 by 44 
We want to figure out the number of times 459854 can be divided by 44.

Moving on to step 1:
When dividing 4 by 44, we get 0 with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Append the next digit (5) from the dividend to 4 and continue with: 45 / 44

Step 2:
44 can be fit into 45 1 times, resulting in a remainder of 1.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 44 from 45 to get 1.
Bring next digit (9) of the dividend behind the 1 and repeat the process: 19 / 44

Let's proceed to step 3:
If we divide 19 by 44, we get 0 and a remainder of 19.
Use 0 as the next digit of our solution. 
Result so far: 10.0
The remainder is 19 after subtracting 0 from 19.
Fetch the next digit (8) from the dividend, attach it to 19 and continue: 198 / 44

Advancing to step 4:
198 divided by 44 is 4 with a remainder of 22.
Use 4 as the next digit of our solution. 
Result so far: 104.0
Subtract 176 from 198 to get 22.
Include the next digit (5) from the dividend after 22, then repeat: 225 / 44

Going ahead to step 5:
44 goes into 225 5 times with a remainder of 5.
Use 5 as the next digit of our solution. 
Result so far: 1045.0
If we take 220 away from 225, we end up with 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 44

Step 6:
When dividing 54 by 44, we get 1 with a remainder of 10.
Record the quotient 1 as the next digit in the result. 
Result so far: 10451.0
If we subtract 44 from 54, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 7:
If we divide 100 by 44, we get 2 and a remainder of 12.
Write down 2 as next digit of the result. 
Result so far: 10451.2
Subtracting 88 from 100 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 8:
44 goes into 120 2 times with a remainder of 32.
Write down 2 as next digit of the result. 
Result so far: 10451.22
The remainder is 32 after subtracting 88 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Our division results in 10451.22 with a remaining 0.032.