We're dividing 861719 by 44 
We want to figure out the number of times 861719 can be divided by 44.

Let's proceed to step 1:
When dividing 8 by 44, we get 0 with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 44

Going ahead to step 2:
If we divide 86 by 44, we get 1 and a remainder of 42.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtracting 44 from 86 leaves us with 42.
Include the next digit (1) from the dividend after 42, then repeat: 421 / 44

Let's proceed to step 3:
44 can be fit into 421 9 times, resulting in a remainder of 25.
Write down 9 as next digit of the result. 
Result so far: 19.0
Subtracting 396 from 421 leaves us with 25.
Grab the next digit (7) from the dividend, add it to 25, then carry on: 257 / 44

Step 4:
If we divide 257 by 44, we get 5 and a remainder of 37.
Use 5 as the next digit of our solution. 
Result so far: 195.0
If we take 220 away from 257, we end up with 37.
Take the next digit (1) from the dividend and append it to 37, then repeat: 371 / 44

Let's proceed to step 5:
When dividing 371 by 44, we get 8 with a remainder of 19.
Record the quotient 8 as the next digit in the result. 
Result so far: 1958.0
Deduct 352 from 371 and we're left with 19.
Grab the next digit (9) from the dividend, add it to 19, then carry on: 199 / 44

On to step 6:
44 can be fit into 199 4 times, resulting in a remainder of 23.
Record the quotient 4 as the next digit in the result. 
Result so far: 19584.0
If we take 176 away from 199, we end up with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Going ahead to step 7:
When dividing 230 by 44, we get 5 with a remainder of 10.
Write down 5 as next digit of the result. 
Result so far: 19584.5
If we take 220 away from 230, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 8:
44 can be fit into 100 2 times, resulting in a remainder of 12.
Record the quotient 2 as the next digit in the result. 
Result so far: 19584.52
If we take 88 away from 100, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 9:
44 can be fit into 120 2 times, resulting in a remainder of 32.
The number 2 becomes the next digit in our result. 
Result so far: 19584.522
Deduct 88 from 120 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The quotient of the division is 19584.522, and the remainder is 0.0032.