We look at the division of 44670981 by 735 
We're looking to find how many times 735 goes into 44670981.

Let's proceed to step 1:
735 can be fit into 4 0 times, resulting in a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Bring next digit (4) of the dividend behind the 4 and repeat the process: 44 / 735

Advancing to step 2:
The number 735 fits into 44 0 times, leaving a remainder of 44.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 44, we end up with 44.
Fetch the next digit (6) from the dividend, attach it to 44 and continue: 446 / 735

Let's proceed to step 3:
446 divided by 735 is 0 with a remainder of 446.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 446 after subtracting 0 from 446.
Bring next digit (7) of the dividend behind the 446 and repeat the process: 4467 / 735

Let's proceed to step 4:
735 can be fit into 4467 6 times, resulting in a remainder of 57.
Use 6 as the next digit of our solution. 
Result so far: 6.0
Subtracting 4410 from 4467 leaves us with 57.
Fetch the next digit (0) from the dividend, attach it to 57 and continue: 570 / 735

On to step 5:
735 goes into 570 0 times with a remainder of 570.
The number 0 becomes the next digit in our result. 
Result so far: 60.0
Deduct 0 from 570 and we're left with 570.
Bring next digit (9) of the dividend behind the 570 and repeat the process: 5709 / 735

Moving on to step 6:
5709 divided by 735 is 7 with a remainder of 564.
The number 7 becomes the next digit in our result. 
Result so far: 607.0
Deduct 5145 from 5709 and we're left with 564.
Take the next digit (8) from the dividend and append it to 564, then repeat: 5648 / 735

Going ahead to step 7:
If we divide 5648 by 735, we get 7 and a remainder of 503.
The next digit of our result is 7. 
Result so far: 6077.0
Subtract 5145 from 5648 to get 503.
Append the next digit (1) from the dividend to 503 and continue with: 5031 / 735

Let's proceed to step 8:
5031 divided by 735 is 6 with a remainder of 621.
Put 6 as the next digit of the answer. 
Result so far: 60776.0
If we take 4410 away from 5031, we end up with 621.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6210, and continue the process.

Let's proceed to step 9:
735 goes into 6210 8 times with a remainder of 330.
Use 8 as the next digit of our solution. 
Result so far: 60776.8
Deduct 5880 from 6210 and we're left with 330.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3300, and continue the process.

Going ahead to step 10:
When dividing 3300 by 735, we get 4 with a remainder of 360.
Record the quotient 4 as the next digit in the result. 
Result so far: 60776.84
If we take 2940 away from 3300, we end up with 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Going ahead to step 11:
If we divide 3600 by 735, we get 4 and a remainder of 660.
Use 4 as the next digit of our solution. 
Result so far: 60776.844
The remainder is 660 after subtracting 2940 from 3600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6600, and continue the process.

After the division, we end up with 60776.844 and a remainder of 0.066.