852478 ÷ 44 
Let's see how many times 44 fits into 852478.

Going ahead to step 1:
The number 44 fits into 8 0 times, leaving a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Grab the next digit (5) from the dividend, add it to 8, then carry on: 85 / 44

Let's proceed to step 2:
The number 44 fits into 85 1 times, leaving a remainder of 41.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 44 from 85, we get 41.
Append the next digit (2) from the dividend to 41 and continue with: 412 / 44

Moving on to step 3:
When dividing 412 by 44, we get 9 with a remainder of 16.
Record the quotient 9 as the next digit in the result. 
Result so far: 19.0
Subtract 396 from 412 to get 16.
Append the next digit (4) from the dividend to 16 and continue with: 164 / 44

Let's proceed to step 4:
164 divided by 44 is 3 with a remainder of 32.
The next digit of our result is 3. 
Result so far: 193.0
The remainder is 32 after subtracting 132 from 164.
Fetch the next digit (7) from the dividend, attach it to 32 and continue: 327 / 44

Step 5:
44 goes into 327 7 times with a remainder of 19.
Write down 7 as next digit of the result. 
Result so far: 1937.0
If we take 308 away from 327, we end up with 19.
Grab the next digit (8) from the dividend, add it to 19, then carry on: 198 / 44

On to step 6:
If we divide 198 by 44, we get 4 and a remainder of 22.
Record the quotient 4 as the next digit in the result. 
Result so far: 19374.0
Subtract 176 from 198 to get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 7:
If we divide 220 by 44, we get 5 and a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 19374.5
Subtract 220 from 220 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 8:
44 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 19374.5
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 9:
If we divide 0 by 44, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 19374.5
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 19374.5 with a remaining 0.0.