440743 ÷ 86 
We want to figure out the number of times 440743 can be divided by 86.

On to step 1:
The number 86 fits into 4 0 times, leaving a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Grab the next digit (4) from the dividend, add it to 4, then carry on: 44 / 86

Moving on to step 2:
The number 86 fits into 44 0 times, leaving a remainder of 44.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 44, we get 44.
Take the next digit (0) from the dividend and append it to 44, then repeat: 440 / 86

Advancing to step 3:
If we divide 440 by 86, we get 5 and a remainder of 10.
Use 5 as the next digit of our solution. 
Result so far: 5.0
Subtract 430 from 440 to get 10.
Bring next digit (7) of the dividend behind the 10 and repeat the process: 107 / 86

Step 4:
86 can be fit into 107 1 times, resulting in a remainder of 21.
The next digit of our result is 1. 
Result so far: 51.0
Subtract 86 from 107 to get 21.
Append the next digit (4) from the dividend to 21 and continue with: 214 / 86

Advancing to step 5:
When dividing 214 by 86, we get 2 with a remainder of 42.
The next digit of our result is 2. 
Result so far: 512.0
The remainder is 42 after subtracting 172 from 214.
Bring next digit (3) of the dividend behind the 42 and repeat the process: 423 / 86

Going ahead to step 6:
86 can be fit into 423 4 times, resulting in a remainder of 79.
Record the quotient 4 as the next digit in the result. 
Result so far: 5124.0
Deduct 344 from 423 and we're left with 79.
Since there are no more digits in the dividend, we add a zero to the remainder making it 790, and continue the process.

Moving on to step 7:
86 goes into 790 9 times with a remainder of 16.
The number 9 becomes the next digit in our result. 
Result so far: 5124.9
Deduct 774 from 790 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Moving on to step 8:
86 can be fit into 160 1 times, resulting in a remainder of 74.
Put 1 as the next digit of the answer. 
Result so far: 5124.91
Subtracting 86 from 160 leaves us with 74.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

Moving on to step 9:
If we divide 740 by 86, we get 8 and a remainder of 52.
Use 8 as the next digit of our solution. 
Result so far: 5124.918
If we subtract 688 from 740, we 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.

Going ahead to step 10:
86 goes into 520 6 times with a remainder of 4.
The number 6 becomes the next digit in our result. 
Result so far: 5124.9186
Subtract 516 from 520 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 11:
The number 86 fits into 40 0 times, leaving a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 5124.9186
The remainder is 40 after subtracting 0 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 12:
400 divided by 86 is 4 with a remainder of 56.
Use 4 as the next digit of our solution. 
Result so far: 5124.918604
The remainder is 56 after subtracting 344 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

On to step 13:
If we divide 560 by 86, we get 6 and a remainder of 44.
Put 6 as the next digit of the answer. 
Result so far: 5124.9186046
Deduct 516 from 560 and we're left with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Going ahead to step 14:
440 divided by 86 is 5 with a remainder of 10.
The next digit of our result is 5. 
Result so far: 5124.91860465
If we subtract 430 from 440, 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.

In conclusion, the division gives 5124.91860465 with a balance of 1e-08.