We look at the division of 864348 by 44 
Let's see how many times 44 fits into 864348.

Going ahead to step 1:
When dividing 8 by 44, we get 0 with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Fetch the next digit (6) from the dividend, attach it to 8 and continue: 86 / 44

Step 2:
The number 44 fits into 86 1 times, leaving a remainder of 42.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtracting 44 from 86 leaves us with 42.
Include the next digit (4) from the dividend after 42, then repeat: 424 / 44

Advancing to step 3:
44 can be fit into 424 9 times, resulting in a remainder of 28.
Write down 9 as next digit of the result. 
Result so far: 19.0
The remainder is 28 after subtracting 396 from 424.
Grab the next digit (3) from the dividend, add it to 28, then carry on: 283 / 44

Advancing to step 4:
If we divide 283 by 44, we get 6 and a remainder of 19.
Write down 6 as next digit of the result. 
Result so far: 196.0
The remainder is 19 after subtracting 264 from 283.
Append the next digit (4) from the dividend to 19 and continue with: 194 / 44

Let's proceed to step 5:
194 divided by 44 is 4 with a remainder of 18.
The number 4 becomes the next digit in our result. 
Result so far: 1964.0
Subtracting 176 from 194 leaves us with 18.
Fetch the next digit (8) from the dividend, attach it to 18 and continue: 188 / 44

On to step 6:
The number 44 fits into 188 4 times, leaving a remainder of 12.
Put 4 as the next digit of the answer. 
Result so far: 19644.0
If we subtract 176 from 188, we get 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 7:
44 goes into 120 2 times with a remainder of 32.
Record the quotient 2 as the next digit in the result. 
Result so far: 19644.2
If we subtract 88 from 120, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Moving on to step 8:
44 can be fit into 320 7 times, resulting in a remainder of 12.
The next digit of our result is 7. 
Result so far: 19644.27
Subtracting 308 from 320 leaves us 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.

Advancing to step 9:
If we divide 120 by 44, we get 2 and a remainder of 32.
The next digit of our result is 2. 
Result so far: 19644.272
Subtract 88 from 120 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Let's proceed to step 10:
320 divided by 44 is 7 with a remainder of 12.
The next digit of our result is 7. 
Result so far: 19644.2727
If we take 308 away from 320, 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.

On to step 11:
The number 44 fits into 120 2 times, leaving a remainder of 32.
Put 2 as the next digit of the answer. 
Result so far: 19644.27272
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.

Let's proceed to step 12:
If we divide 320 by 44, we get 7 and a remainder of 12.
The number 7 becomes the next digit in our result. 
Result so far: 19644.272727
Subtract 308 from 320 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 13:
If we divide 120 by 44, we get 2 and a remainder of 32.
Write down 2 as next digit of the result. 
Result so far: 19644.2727272
The remainder is 32 after subtracting 88 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

On to step 14:
When dividing 320 by 44, we get 7 with a remainder of 12.
Write down 7 as next digit of the result. 
Result so far: 19644.27272727
If we take 308 away from 320, 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.

The final result is 19644.27272727 with a remainder of 1.2e-08.