Let's divide 86440402 by 499
Our goal is to divide 86440402 by 499.

Let's proceed to step 1:
When dividing 8 by 499, we get 0 with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 499

Advancing to step 2:
If we divide 86 by 499, we get 0 and a remainder of 86.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 86 leaves us with 86.
Bring next digit (4) of the dividend behind the 86 and repeat the process: 864 / 499

Moving on to step 3:
499 can be fit into 864 1 times, resulting in a remainder of 365.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtracting 499 from 864 leaves us with 365.
Include the next digit (4) from the dividend after 365, then repeat: 3654 / 499

Moving on to step 4:
3654 divided by 499 is 7 with a remainder of 161.
The next digit of our result is 7. 
Result so far: 17.0
Deduct 3493 from 3654 and we're left with 161.
Include the next digit (0) from the dividend after 161, then repeat: 1610 / 499

Step 5:
When dividing 1610 by 499, we get 3 with a remainder of 113.
The next digit of our result is 3. 
Result so far: 173.0
Subtracting 1497 from 1610 leaves us with 113.
Grab the next digit (4) from the dividend, add it to 113, then carry on: 1134 / 499

Step 6:
The number 499 fits into 1134 2 times, leaving a remainder of 136.
Use 2 as the next digit of our solution. 
Result so far: 1732.0
Deduct 998 from 1134 and we're left with 136.
Fetch the next digit (0) from the dividend, attach it to 136 and continue: 1360 / 499

Step 7:
1360 divided by 499 is 2 with a remainder of 362.
Put 2 as the next digit of the answer. 
Result so far: 17322.0
Deduct 998 from 1360 and we're left with 362.
Include the next digit (2) from the dividend after 362, then repeat: 3622 / 499

Advancing to step 8:
499 goes into 3622 7 times with a remainder of 129.
Record the quotient 7 as the next digit in the result. 
Result so far: 173227.0
Subtract 3493 from 3622 to get 129.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1290, and continue the process.

Let's proceed to step 9:
1290 divided by 499 is 2 with a remainder of 292.
Use 2 as the next digit of our solution. 
Result so far: 173227.2
Subtract 998 from 1290 to get 292.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2920, and continue the process.

Moving on to step 10:
499 can be fit into 2920 5 times, resulting in a remainder of 425.
Record the quotient 5 as the next digit in the result. 
Result so far: 173227.25
If we take 2495 away from 2920, we end up with 425.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4250, and continue the process.

Let's proceed to step 11:
4250 divided by 499 is 8 with a remainder of 258.
Put 8 as the next digit of the answer. 
Result so far: 173227.258
If we subtract 3992 from 4250, we get 258.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2580, and continue the process.

Advancing to step 12:
If we divide 2580 by 499, we get 5 and a remainder of 85.
Record the quotient 5 as the next digit in the result. 
Result so far: 173227.2585
If we subtract 2495 from 2580, we get 85.
Since there are no more digits in the dividend, we add a zero to the remainder making it 850, and continue the process.

On to step 13:
If we divide 850 by 499, we get 1 and a remainder of 351.
Write down 1 as next digit of the result. 
Result so far: 173227.25851
If we subtract 499 from 850, we get 351.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3510, and continue the process.

Going ahead to step 14:
If we divide 3510 by 499, we get 7 and a remainder of 17.
The next digit of our result is 7. 
Result so far: 173227.258517
If we subtract 3493 from 3510, we get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

On to step 15:
The number 499 fits into 170 0 times, leaving a remainder of 170.
Write down 0 as next digit of the result. 
Result so far: 173227.258517
If we take 0 away from 170, we end up with 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1700, and continue the process.

Let's proceed to step 16:
499 goes into 1700 3 times with a remainder of 203.
Write down 3 as next digit of the result. 
Result so far: 173227.25851703
Deduct 1497 from 1700 and we're left with 203.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2030, and continue the process.

The final result is 173227.25851703 with a remainder of 2.03e-07.