946173 ÷ 44 
Our goal is to divide 946173 by 44.

On to step 1:
When dividing 9 by 44, we get 0 with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Grab the next digit (4) from the dividend, add it to 9, then carry on: 94 / 44

Moving on to step 2:
94 divided by 44 is 2 with a remainder of 6.
The next digit of our result is 2. 
Result so far: 2.0
If we subtract 88 from 94, we get 6.
Include the next digit (6) from the dividend after 6, then repeat: 66 / 44

Step 3:
44 can be fit into 66 1 times, resulting in a remainder of 22.
Record the quotient 1 as the next digit in the result. 
Result so far: 21.0
If we subtract 44 from 66, we get 22.
Take the next digit (1) from the dividend and append it to 22, then repeat: 221 / 44

On to step 4:
44 goes into 221 5 times with a remainder of 1.
The next digit of our result is 5. 
Result so far: 215.0
The remainder is 1 after subtracting 220 from 221.
Grab the next digit (7) from the dividend, add it to 1, then carry on: 17 / 44

Step 5:
17 divided by 44 is 0 with a remainder of 17.
Write down 0 as next digit of the result. 
Result so far: 2150.0
If we take 0 away from 17, we end up with 17.
Append the next digit (3) from the dividend to 17 and continue with: 173 / 44

Advancing to step 6:
The number 44 fits into 173 3 times, leaving a remainder of 41.
The number 3 becomes the next digit in our result. 
Result so far: 21503.0
If we subtract 132 from 173, we get 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Let's proceed to step 7:
44 goes into 410 9 times with a remainder of 14.
The next digit of our result is 9. 
Result so far: 21503.9
Subtract 396 from 410 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Let's proceed to step 8:
If we divide 140 by 44, we get 3 and a remainder of 8.
The next digit of our result is 3. 
Result so far: 21503.93
Deduct 132 from 140 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.

On to step 9:
44 can be fit into 80 1 times, resulting in a remainder of 36.
Put 1 as the next digit of the answer. 
Result so far: 21503.931
If we take 44 away from 80, we end up with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Advancing to step 10:
If we divide 360 by 44, we get 8 and a remainder of 8.
Write down 8 as next digit of the result. 
Result so far: 21503.9318
If we take 352 away from 360, we end up 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.

Advancing to step 11:
If we divide 80 by 44, we get 1 and a remainder of 36.
The next digit of our result is 1. 
Result so far: 21503.93181
If we subtract 44 from 80, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Let's proceed to step 12:
44 goes into 360 8 times with a remainder of 8.
The number 8 becomes the next digit in our result. 
Result so far: 21503.931818
Deduct 352 from 360 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.

On to step 13:
The number 44 fits into 80 1 times, leaving a remainder of 36.
Write down 1 as next digit of the result. 
Result so far: 21503.9318181
Deduct 44 from 80 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Step 14:
360 divided by 44 is 8 with a remainder of 8.
Put 8 as the next digit of the answer. 
Result so far: 21503.93181818
If we subtract 352 from 360, 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.

In conclusion, the division gives 21503.93181818 with a balance of 8e-09.