44086397 ÷ 132 
Our goal is to divide 44086397 by 132.

Step 1:
The number 132 fits into 4 0 times, leaving a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Include the next digit (4) from the dividend after 4, then repeat: 44 / 132

Advancing to step 2:
132 goes into 44 0 times with a remainder of 44.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 44 leaves us with 44.
Append the next digit (0) from the dividend to 44 and continue with: 440 / 132

Moving on to step 3:
440 divided by 132 is 3 with a remainder of 44.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Deduct 396 from 440 and we're left with 44.
Include the next digit (8) from the dividend after 44, then repeat: 448 / 132

On to step 4:
If we divide 448 by 132, we get 3 and a remainder of 52.
The number 3 becomes the next digit in our result. 
Result so far: 33.0
Deduct 396 from 448 and we're left with 52.
Fetch the next digit (6) from the dividend, attach it to 52 and continue: 526 / 132

Going ahead to step 5:
When dividing 526 by 132, we get 3 with a remainder of 130.
Use 3 as the next digit of our solution. 
Result so far: 333.0
Deduct 396 from 526 and we're left with 130.
Append the next digit (3) from the dividend to 130 and continue with: 1303 / 132

Let's proceed to step 6:
1303 divided by 132 is 9 with a remainder of 115.
The number 9 becomes the next digit in our result. 
Result so far: 3339.0
If we subtract 1188 from 1303, we get 115.
Include the next digit (9) from the dividend after 115, then repeat: 1159 / 132

Step 7:
1159 divided by 132 is 8 with a remainder of 103.
Put 8 as the next digit of the answer. 
Result so far: 33398.0
If we take 1056 away from 1159, we end up with 103.
Take the next digit (7) from the dividend and append it to 103, then repeat: 1037 / 132

Going ahead to step 8:
132 can be fit into 1037 7 times, resulting in a remainder of 113.
The next digit of our result is 7. 
Result so far: 333987.0
If we subtract 924 from 1037, we get 113.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1130, and continue the process.

Let's proceed to step 9:
132 can be fit into 1130 8 times, resulting in a remainder of 74.
Use 8 as the next digit of our solution. 
Result so far: 333987.8
Subtracting 1056 from 1130 leaves us with 74.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

Going ahead to step 10:
740 divided by 132 is 5 with a remainder of 80.
Use 5 as the next digit of our solution. 
Result so far: 333987.85
Subtract 660 from 740 to get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Let's proceed to step 11:
If we divide 800 by 132, we get 6 and a remainder of 8.
The number 6 becomes the next digit in our result. 
Result so far: 333987.856
Deduct 792 from 800 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 12:
The number 132 fits into 80 0 times, leaving a remainder of 80.
Write down 0 as next digit of the result. 
Result so far: 333987.856
The remainder is 80 after subtracting 0 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Step 13:
132 can be fit into 800 6 times, resulting in a remainder of 8.
Use 6 as the next digit of our solution. 
Result so far: 333987.85606
Subtracting 792 from 800 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 14:
132 can be fit into 80 0 times, resulting in a remainder of 80.
The number 0 becomes the next digit in our result. 
Result so far: 333987.85606
If we subtract 0 from 80, we get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

On to step 15:
If we divide 800 by 132, we get 6 and a remainder of 8.
Write down 6 as next digit of the result. 
Result so far: 333987.8560606
Subtract 792 from 800 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 16:
When dividing 80 by 132, we get 0 with a remainder of 80.
Write down 0 as next digit of the result. 
Result so far: 333987.8560606
Subtracting 0 from 80 leaves us with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

The final result is 333987.8560606 with a remainder of 8e-08.