We're dividing 43860946 by 438 
We want to figure out the number of times 43860946 can be divided by 438.

Moving on to step 1:
438 goes into 4 0 times with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Grab the next digit (3) from the dividend, add it to 4, then carry on: 43 / 438

Step 2:
43 divided by 438 is 0 with a remainder of 43.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 43 leaves us with 43.
Bring next digit (8) of the dividend behind the 43 and repeat the process: 438 / 438

Going ahead to step 3:
438 divided by 438 is 1 with a remainder of 0.
Write down 1 as next digit of the result. 
Result so far: 1.0
Deduct 438 from 438 and we're left with 0.
Fetch the next digit (6) from the dividend, attach it to 0 and continue: 6 / 438

Advancing to step 4:
If we divide 6 by 438, we get 0 and a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 10.0
The remainder is 6 after subtracting 0 from 6.
Append the next digit (0) from the dividend to 6 and continue with: 60 / 438

Moving on to step 5:
The number 438 fits into 60 0 times, leaving a remainder of 60.
Record the quotient 0 as the next digit in the result. 
Result so far: 100.0
Deduct 0 from 60 and we're left with 60.
Append the next digit (9) from the dividend to 60 and continue with: 609 / 438

Step 6:
438 can be fit into 609 1 times, resulting in a remainder of 171.
Use 1 as the next digit of our solution. 
Result so far: 1001.0
If we take 438 away from 609, we end up with 171.
Grab the next digit (4) from the dividend, add it to 171, then carry on: 1714 / 438

Let's proceed to step 7:
1714 divided by 438 is 3 with a remainder of 400.
The number 3 becomes the next digit in our result. 
Result so far: 10013.0
If we take 1314 away from 1714, we end up with 400.
Grab the next digit (6) from the dividend, add it to 400, then carry on: 4006 / 438

On to step 8:
If we divide 4006 by 438, we get 9 and a remainder of 64.
Put 9 as the next digit of the answer. 
Result so far: 100139.0
Subtracting 3942 from 4006 leaves us with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Advancing to step 9:
The number 438 fits into 640 1 times, leaving a remainder of 202.
The next digit of our result is 1. 
Result so far: 100139.1
If we take 438 away from 640, we end up with 202.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2020, and continue the process.

Going ahead to step 10:
When dividing 2020 by 438, we get 4 with a remainder of 268.
Write down 4 as next digit of the result. 
Result so far: 100139.14
Subtract 1752 from 2020 to get 268.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2680, and continue the process.

Step 11:
438 can be fit into 2680 6 times, resulting in a remainder of 52.
Record the quotient 6 as the next digit in the result. 
Result so far: 100139.146
Subtract 2628 from 2680 to get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Advancing to step 12:
When dividing 520 by 438, we get 1 with a remainder of 82.
The next digit of our result is 1. 
Result so far: 100139.1461
Subtracting 438 from 520 leaves us with 82.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

Let's proceed to step 13:
When dividing 820 by 438, we get 1 with a remainder of 382.
The next digit of our result is 1. 
Result so far: 100139.14611
Subtracting 438 from 820 leaves us with 382.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3820, and continue the process.

The final outcome is 100139.14611, with a leftover of 0.000382.