We're dividing 863159 by 44 
We want to divide 863159 by 44.

On to step 1:
If we divide 8 by 44, we get 0 and a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Take the next digit (6) from the dividend and append it to 8, then repeat: 86 / 44

Moving on to step 2:
44 goes into 86 1 times with a remainder of 42.
Write down 1 as next digit of the result. 
Result so far: 1.0
Deduct 44 from 86 and we're left with 42.
Take the next digit (3) from the dividend and append it to 42, then repeat: 423 / 44

Step 3:
44 can be fit into 423 9 times, resulting in a remainder of 27.
Record the quotient 9 as the next digit in the result. 
Result so far: 19.0
Subtracting 396 from 423 leaves us with 27.
Include the next digit (1) from the dividend after 27, then repeat: 271 / 44

Moving on to step 4:
271 divided by 44 is 6 with a remainder of 7.
Use 6 as the next digit of our solution. 
Result so far: 196.0
The remainder is 7 after subtracting 264 from 271.
Append the next digit (5) from the dividend to 7 and continue with: 75 / 44

Step 5:
If we divide 75 by 44, we get 1 and a remainder of 31.
Record the quotient 1 as the next digit in the result. 
Result so far: 1961.0
Subtract 44 from 75 to get 31.
Fetch the next digit (9) from the dividend, attach it to 31 and continue: 319 / 44

Step 6:
When dividing 319 by 44, we get 7 with a remainder of 11.
The next digit of our result is 7. 
Result so far: 19617.0
Deduct 308 from 319 and we're left with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Going ahead to step 7:
If we divide 110 by 44, we get 2 and a remainder of 22.
Put 2 as the next digit of the answer. 
Result so far: 19617.2
Subtract 88 from 110 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.

Advancing to step 8:
44 goes into 220 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 19617.25
Deduct 220 from 220 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.

On to step 9:
44 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 19617.25
Subtract 0 from 0 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.

Step 10:
If we divide 0 by 44, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 19617.25
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final outcome is 19617.25, with a leftover of 0.0.