We look at the division of 861514 by 44 
We want to divide 861514 by 44.

Advancing to step 1:
The number 44 fits into 8 0 times, leaving a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 44

Going ahead to step 2:
44 goes into 86 1 times with a remainder of 42.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we take 44 away from 86, we end up with 42.
Bring next digit (1) of the dividend behind the 42 and repeat the process: 421 / 44

Going ahead to step 3:
44 can be fit into 421 9 times, resulting in a remainder of 25.
The number 9 becomes the next digit in our result. 
Result so far: 19.0
Subtract 396 from 421 to get 25.
Bring next digit (5) of the dividend behind the 25 and repeat the process: 255 / 44

On to step 4:
The number 44 fits into 255 5 times, leaving a remainder of 35.
The next digit of our result is 5. 
Result so far: 195.0
If we take 220 away from 255, we end up with 35.
Append the next digit (1) from the dividend to 35 and continue with: 351 / 44

Advancing to step 5:
44 goes into 351 7 times with a remainder of 43.
Record the quotient 7 as the next digit in the result. 
Result so far: 1957.0
Deduct 308 from 351 and we're left with 43.
Append the next digit (4) from the dividend to 43 and continue with: 434 / 44

Moving on to step 6:
The number 44 fits into 434 9 times, leaving a remainder of 38.
Put 9 as the next digit of the answer. 
Result so far: 19579.0
The remainder is 38 after subtracting 396 from 434.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Step 7:
380 divided by 44 is 8 with a remainder of 28.
The next digit of our result is 8. 
Result so far: 19579.8
The remainder is 28 after subtracting 352 from 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Step 8:
The number 44 fits into 280 6 times, leaving a remainder of 16.
Write down 6 as next digit of the result. 
Result so far: 19579.86
Deduct 264 from 280 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.

Step 9:
160 divided by 44 is 3 with a remainder of 28.
The next digit of our result is 3. 
Result so far: 19579.863
Subtracting 132 from 160 leaves us with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Moving on to step 10:
The number 44 fits into 280 6 times, leaving a remainder of 16.
The number 6 becomes the next digit in our result. 
Result so far: 19579.8636
Subtracting 264 from 280 leaves us 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.

On to step 11:
44 goes into 160 3 times with a remainder of 28.
The next digit of our result is 3. 
Result so far: 19579.86363
Subtracting 132 from 160 leaves us with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Going ahead to step 12:
When dividing 280 by 44, we get 6 with a remainder of 16.
Record the quotient 6 as the next digit in the result. 
Result so far: 19579.863636
If we take 264 away from 280, we end up 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.

Let's proceed to step 13:
If we divide 160 by 44, we get 3 and a remainder of 28.
The next digit of our result is 3. 
Result so far: 19579.8636363
Deduct 132 from 160 and we're left with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Advancing to step 14:
44 can be fit into 280 6 times, resulting in a remainder of 16.
Write down 6 as next digit of the result. 
Result so far: 19579.86363636
Deduct 264 from 280 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.

The final result is 19579.86363636 with a remainder of 1.6e-08.