We're dividing 195271 by 44 
We want to figure out the number of times 195271 can be divided by 44.

Step 1:
1 divided by 44 is 0 with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Include the next digit (9) from the dividend after 1, then repeat: 19 / 44

Moving on to step 2:
If we divide 19 by 44, we get 0 and a remainder of 19.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 19, we end up with 19.
Bring next digit (5) of the dividend behind the 19 and repeat the process: 195 / 44

Step 3:
The number 44 fits into 195 4 times, leaving a remainder of 19.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Subtract 176 from 195 to get 19.
Take the next digit (2) from the dividend and append it to 19, then repeat: 192 / 44

On to step 4:
192 divided by 44 is 4 with a remainder of 16.
Put 4 as the next digit of the answer. 
Result so far: 44.0
The remainder is 16 after subtracting 176 from 192.
Grab the next digit (7) from the dividend, add it to 16, then carry on: 167 / 44

Going ahead to step 5:
If we divide 167 by 44, we get 3 and a remainder of 35.
The next digit of our result is 3. 
Result so far: 443.0
Subtract 132 from 167 to get 35.
Take the next digit (1) from the dividend and append it to 35, then repeat: 351 / 44

Advancing to step 6:
The number 44 fits into 351 7 times, leaving a remainder of 43.
Put 7 as the next digit of the answer. 
Result so far: 4437.0
The remainder is 43 after subtracting 308 from 351.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Going ahead to step 7:
44 goes into 430 9 times with a remainder of 34.
The next digit of our result is 9. 
Result so far: 4437.9
Subtracting 396 from 430 leaves us with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Going ahead to step 8:
44 can be fit into 340 7 times, resulting in a remainder of 32.
The number 7 becomes the next digit in our result. 
Result so far: 4437.97
Subtract 308 from 340 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Going ahead to step 9:
When dividing 320 by 44, we get 7 with a remainder of 12.
Put 7 as the next digit of the answer. 
Result so far: 4437.977
If we take 308 away from 320, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

The quotient of the division is 4437.977, and the remainder is 0.0012.