No, it does not.
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39.7272.......39.727222 ) 8740000.... -66=====..... 214.... -198=====....... 160...... -154======...........60......... -44=======...........160......... -154========............. 60............ -44========..............16
55 will never go in to 44 .
40 goes into 160 4 times
1203
1, 2, 4, 22, and 44 all go into 44.