We're dividing 86944389 by 905 
Let's see how many times 905 fits into 86944389.

Step 1:
8 divided by 905 is 0 with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 905

Going ahead to step 2:
When dividing 86 by 905, we get 0 with a remainder of 86.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 86 and we're left with 86.
Include the next digit (9) from the dividend after 86, then repeat: 869 / 905

Step 3:
The number 905 fits into 869 0 times, leaving a remainder of 869.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 869 leaves us with 869.
Take the next digit (4) from the dividend and append it to 869, then repeat: 8694 / 905

Going ahead to step 4:
905 goes into 8694 9 times with a remainder of 549.
The next digit of our result is 9. 
Result so far: 9.0
The remainder is 549 after subtracting 8145 from 8694.
Append the next digit (4) from the dividend to 549 and continue with: 5494 / 905

Moving on to step 5:
905 can be fit into 5494 6 times, resulting in a remainder of 64.
Put 6 as the next digit of the answer. 
Result so far: 96.0
If we take 5430 away from 5494, we end up with 64.
Fetch the next digit (3) from the dividend, attach it to 64 and continue: 643 / 905

Advancing to step 6:
905 can be fit into 643 0 times, resulting in a remainder of 643.
Record the quotient 0 as the next digit in the result. 
Result so far: 960.0
Deduct 0 from 643 and we're left with 643.
Take the next digit (8) from the dividend and append it to 643, then repeat: 6438 / 905

Step 7:
905 goes into 6438 7 times with a remainder of 103.
Record the quotient 7 as the next digit in the result. 
Result so far: 9607.0
Deduct 6335 from 6438 and we're left with 103.
Grab the next digit (9) from the dividend, add it to 103, then carry on: 1039 / 905

Advancing to step 8:
When dividing 1039 by 905, we get 1 with a remainder of 134.
Put 1 as the next digit of the answer. 
Result so far: 96071.0
Subtract 905 from 1039 to get 134.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1340, and continue the process.

Moving on to step 9:
905 goes into 1340 1 times with a remainder of 435.
Write down 1 as next digit of the result. 
Result so far: 96071.1
If we subtract 905 from 1340, we get 435.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4350, and continue the process.

On to step 10:
When dividing 4350 by 905, we get 4 with a remainder of 730.
Record the quotient 4 as the next digit in the result. 
Result so far: 96071.14
The remainder is 730 after subtracting 3620 from 4350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7300, and continue the process.

Going ahead to step 11:
The number 905 fits into 7300 8 times, leaving a remainder of 60.
Write down 8 as next digit of the result. 
Result so far: 96071.148
Subtract 7240 from 7300 to get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Step 12:
If we divide 600 by 905, we get 0 and a remainder of 600.
Put 0 as the next digit of the answer. 
Result so far: 96071.148
Deduct 0 from 600 and we're left with 600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6000, and continue the process.

Advancing to step 13:
The number 905 fits into 6000 6 times, leaving a remainder of 570.
Write down 6 as next digit of the result. 
Result so far: 96071.14806
Subtracting 5430 from 6000 leaves us with 570.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5700, and continue the process.

Step 14:
905 can be fit into 5700 6 times, resulting in a remainder of 270.
Write down 6 as next digit of the result. 
Result so far: 96071.148066
Deduct 5430 from 5700 and we're left with 270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2700, and continue the process.

In conclusion, the division gives 96071.148066 with a balance of 2.7e-05.