We look at the division of 44243582 by 862 
We want to divide 44243582 by 862.

Step 1:
862 goes into 4 0 times with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Include the next digit (4) from the dividend after 4, then repeat: 44 / 862

Let's proceed to step 2:
If we divide 44 by 862, we get 0 and a remainder of 44.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 44, we get 44.
Bring next digit (2) of the dividend behind the 44 and repeat the process: 442 / 862

Advancing to step 3:
When dividing 442 by 862, we get 0 with a remainder of 442.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 442 leaves us with 442.
Fetch the next digit (4) from the dividend, attach it to 442 and continue: 4424 / 862

Step 4:
862 can be fit into 4424 5 times, resulting in a remainder of 114.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
Subtract 4310 from 4424 to get 114.
Grab the next digit (3) from the dividend, add it to 114, then carry on: 1143 / 862

Moving on to step 5:
862 can be fit into 1143 1 times, resulting in a remainder of 281.
The next digit of our result is 1. 
Result so far: 51.0
If we subtract 862 from 1143, we get 281.
Append the next digit (5) from the dividend to 281 and continue with: 2815 / 862

Going ahead to step 6:
862 goes into 2815 3 times with a remainder of 229.
The number 3 becomes the next digit in our result. 
Result so far: 513.0
Subtracting 2586 from 2815 leaves us with 229.
Take the next digit (8) from the dividend and append it to 229, then repeat: 2298 / 862

Step 7:
2298 divided by 862 is 2 with a remainder of 574.
Put 2 as the next digit of the answer. 
Result so far: 5132.0
Deduct 1724 from 2298 and we're left with 574.
Bring next digit (2) of the dividend behind the 574 and repeat the process: 5742 / 862

Going ahead to step 8:
862 can be fit into 5742 6 times, resulting in a remainder of 570.
Put 6 as the next digit of the answer. 
Result so far: 51326.0
Subtract 5172 from 5742 to get 570.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5700, and continue the process.

Step 9:
If we divide 5700 by 862, we get 6 and a remainder of 528.
Use 6 as the next digit of our solution. 
Result so far: 51326.6
Subtract 5172 from 5700 to get 528.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5280, and continue the process.

Step 10:
When dividing 5280 by 862, we get 6 with a remainder of 108.
The number 6 becomes the next digit in our result. 
Result so far: 51326.66
Subtract 5172 from 5280 to get 108.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1080, and continue the process.

The quotient of the division is 51326.66, and the remainder is 0.108.