We're dividing 961688 by 44 
We want to figure out the number of times 961688 can be divided by 44.

Moving on to step 1:
44 goes into 9 0 times with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Fetch the next digit (6) from the dividend, attach it to 9 and continue: 96 / 44

Going ahead to step 2:
44 can be fit into 96 2 times, resulting in a remainder of 8.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we take 88 away from 96, we end up with 8.
Fetch the next digit (1) from the dividend, attach it to 8 and continue: 81 / 44

Going ahead to step 3:
81 divided by 44 is 1 with a remainder of 37.
Write down 1 as next digit of the result. 
Result so far: 21.0
The remainder is 37 after subtracting 44 from 81.
Fetch the next digit (6) from the dividend, attach it to 37 and continue: 376 / 44

Moving on to step 4:
44 can be fit into 376 8 times, resulting in a remainder of 24.
Record the quotient 8 as the next digit in the result. 
Result so far: 218.0
If we subtract 352 from 376, we get 24.
Take the next digit (8) from the dividend and append it to 24, then repeat: 248 / 44

Let's proceed to step 5:
44 can be fit into 248 5 times, resulting in a remainder of 28.
Write down 5 as next digit of the result. 
Result so far: 2185.0
Subtracting 220 from 248 leaves us with 28.
Fetch the next digit (8) from the dividend, attach it to 28 and continue: 288 / 44

Moving on to step 6:
288 divided by 44 is 6 with a remainder of 24.
Write down 6 as next digit of the result. 
Result so far: 21856.0
Deduct 264 from 288 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 7:
240 divided by 44 is 5 with a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 21856.5
Deduct 220 from 240 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 8:
44 goes into 200 4 times with a remainder of 24.
The next digit of our result is 4. 
Result so far: 21856.54
Subtracting 176 from 200 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 9:
240 divided by 44 is 5 with a remainder of 20.
Use 5 as the next digit of our solution. 
Result so far: 21856.545
Deduct 220 from 240 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 10:
The number 44 fits into 200 4 times, leaving a remainder of 24.
Put 4 as the next digit of the answer. 
Result so far: 21856.5454
Subtract 176 from 200 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Going ahead to step 11:
When dividing 240 by 44, we get 5 with a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 21856.54545
The remainder is 20 after subtracting 220 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 12:
44 can be fit into 200 4 times, resulting in a remainder of 24.
Use 4 as the next digit of our solution. 
Result so far: 21856.545454
The remainder is 24 after subtracting 176 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 13:
44 goes into 240 5 times with a remainder of 20.
Use 5 as the next digit of our solution. 
Result so far: 21856.5454545
Deduct 220 from 240 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 14:
44 goes into 200 4 times with a remainder of 24.
Use 4 as the next digit of our solution. 
Result so far: 21856.54545454
Subtract 176 from 200 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

The final result is 21856.54545454 with a remainder of 2.4e-08.