We look at the division of 86313967 by 44 
Our goal is to divide 86313967 by 44.

Step 1:
When dividing 8 by 44, we get 0 with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 44

Step 2:
44 can be fit into 86 1 times, resulting in a remainder of 42.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we take 44 away from 86, we end up with 42.
Bring next digit (3) of the dividend behind the 42 and repeat the process: 423 / 44

Step 3:
When dividing 423 by 44, we get 9 with a remainder of 27.
Record the quotient 9 as the next digit in the result. 
Result so far: 19.0
If we take 396 away from 423, we end up with 27.
Take the next digit (1) from the dividend and append it to 27, then repeat: 271 / 44

On to step 4:
44 goes into 271 6 times with a remainder of 7.
The next digit of our result is 6. 
Result so far: 196.0
Deduct 264 from 271 and we're left with 7.
Append the next digit (3) from the dividend to 7 and continue with: 73 / 44

Advancing to step 5:
44 goes into 73 1 times with a remainder of 29.
Put 1 as the next digit of the answer. 
Result so far: 1961.0
Deduct 44 from 73 and we're left with 29.
Include the next digit (9) from the dividend after 29, then repeat: 299 / 44

On to step 6:
If we divide 299 by 44, we get 6 and a remainder of 35.
The next digit of our result is 6. 
Result so far: 19616.0
Subtracting 264 from 299 leaves us with 35.
Grab the next digit (6) from the dividend, add it to 35, then carry on: 356 / 44

Going ahead to step 7:
356 divided by 44 is 8 with a remainder of 4.
The number 8 becomes the next digit in our result. 
Result so far: 196168.0
If we subtract 352 from 356, we get 4.
Bring next digit (7) of the dividend behind the 4 and repeat the process: 47 / 44

Advancing to step 8:
If we divide 47 by 44, we get 1 and a remainder of 3.
Use 1 as the next digit of our solution. 
Result so far: 1961681.0
Subtracting 44 from 47 leaves us with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Let's proceed to step 9:
The number 44 fits into 30 0 times, leaving a remainder of 30.
Put 0 as the next digit of the answer. 
Result so far: 1961681.0
The remainder is 30 after subtracting 0 from 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 10:
When dividing 300 by 44, we get 6 with a remainder of 36.
Write down 6 as next digit of the result. 
Result so far: 1961681.06
Subtracting 264 from 300 leaves us with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Let's proceed to step 11:
The number 44 fits into 360 8 times, leaving a remainder of 8.
Record the quotient 8 as the next digit in the result. 
Result so far: 1961681.068
If we take 352 away from 360, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 12:
44 can be fit into 80 1 times, resulting in a remainder of 36.
Put 1 as the next digit of the answer. 
Result so far: 1961681.0681
Subtracting 44 from 80 leaves us with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Moving on to step 13:
If we divide 360 by 44, we get 8 and a remainder of 8.
Record the quotient 8 as the next digit in the result. 
Result so far: 1961681.06818
The remainder is 8 after subtracting 352 from 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 14:
If we divide 80 by 44, we get 1 and a remainder of 36.
The number 1 becomes the next digit in our result. 
Result so far: 1961681.068181
Deduct 44 from 80 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Let's proceed to step 15:
44 goes into 360 8 times with a remainder of 8.
The next digit of our result is 8. 
Result so far: 1961681.0681818
Subtract 352 from 360 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 16:
44 goes into 80 1 times with a remainder of 36.
Use 1 as the next digit of our solution. 
Result so far: 1961681.06818181
Deduct 44 from 80 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Our division results in 1961681.06818181 with a remaining 3.6e-08.