We're dividing 44674860 by 188 
We want to figure out the number of times 44674860 can be divided by 188.

Advancing to step 1:
4 divided by 188 is 0 with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Include the next digit (4) from the dividend after 4, then repeat: 44 / 188

Step 2:
44 divided by 188 is 0 with a remainder of 44.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 44, we end up with 44.
Grab the next digit (6) from the dividend, add it to 44, then carry on: 446 / 188

Step 3:
188 can be fit into 446 2 times, resulting in a remainder of 70.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we take 376 away from 446, we end up with 70.
Grab the next digit (7) from the dividend, add it to 70, then carry on: 707 / 188

On to step 4:
When dividing 707 by 188, we get 3 with a remainder of 143.
Use 3 as the next digit of our solution. 
Result so far: 23.0
Subtract 564 from 707 to get 143.
Fetch the next digit (4) from the dividend, attach it to 143 and continue: 1434 / 188

Let's proceed to step 5:
If we divide 1434 by 188, we get 7 and a remainder of 118.
Use 7 as the next digit of our solution. 
Result so far: 237.0
The remainder is 118 after subtracting 1316 from 1434.
Take the next digit (8) from the dividend and append it to 118, then repeat: 1188 / 188

On to step 6:
188 can be fit into 1188 6 times, resulting in a remainder of 60.
Record the quotient 6 as the next digit in the result. 
Result so far: 2376.0
The remainder is 60 after subtracting 1128 from 1188.
Include the next digit (6) from the dividend after 60, then repeat: 606 / 188

On to step 7:
The number 188 fits into 606 3 times, leaving a remainder of 42.
Write down 3 as next digit of the result. 
Result so far: 23763.0
Subtracting 564 from 606 leaves us with 42.
Include the next digit (0) from the dividend after 42, then repeat: 420 / 188

Moving on to step 8:
If we divide 420 by 188, we get 2 and a remainder of 44.
Use 2 as the next digit of our solution. 
Result so far: 237632.0
Subtract 376 from 420 to get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Let's proceed to step 9:
188 can be fit into 440 2 times, resulting in a remainder of 64.
Put 2 as the next digit of the answer. 
Result so far: 237632.2
If we take 376 away from 440, we end up with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Moving on to step 10:
The number 188 fits into 640 3 times, leaving a remainder of 76.
Record the quotient 3 as the next digit in the result. 
Result so far: 237632.23
Subtracting 564 from 640 leaves us with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Moving on to step 11:
188 goes into 760 4 times with a remainder of 8.
Record the quotient 4 as the next digit in the result. 
Result so far: 237632.234
If we subtract 752 from 760, we 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.

Advancing to step 12:
When dividing 80 by 188, we get 0 with a remainder of 80.
Record the quotient 0 as the next digit in the result. 
Result so far: 237632.234
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.

Moving on to step 13:
800 divided by 188 is 4 with a remainder of 48.
The next digit of our result is 4. 
Result so far: 237632.23404
If we subtract 752 from 800, we get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Let's proceed to step 14:
When dividing 480 by 188, we get 2 with a remainder of 104.
The number 2 becomes the next digit in our result. 
Result so far: 237632.234042
Deduct 376 from 480 and we're left with 104.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1040, and continue the process.

Moving on to step 15:
If we divide 1040 by 188, we get 5 and a remainder of 100.
The number 5 becomes the next digit in our result. 
Result so far: 237632.2340425
If we take 940 away from 1040, we end up with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

On to step 16:
1000 divided by 188 is 5 with a remainder of 60.
Record the quotient 5 as the next digit in the result. 
Result so far: 237632.23404255
Subtracting 940 from 1000 leaves us with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Our division results in 237632.23404255 with a remaining 6e-08.