We're dividing 761997 by 44 
We want to divide 761997 by 44.

On to step 1:
When dividing 7 by 44, we get 0 with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Fetch the next digit (6) from the dividend, attach it to 7 and continue: 76 / 44

Advancing to step 2:
44 goes into 76 1 times with a remainder of 32.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtracting 44 from 76 leaves us with 32.
Append the next digit (1) from the dividend to 32 and continue with: 321 / 44

Step 3:
44 can be fit into 321 7 times, resulting in a remainder of 13.
The next digit of our result is 7. 
Result so far: 17.0
Subtracting 308 from 321 leaves us with 13.
Fetch the next digit (9) from the dividend, attach it to 13 and continue: 139 / 44

Going ahead to step 4:
44 goes into 139 3 times with a remainder of 7.
Use 3 as the next digit of our solution. 
Result so far: 173.0
Deduct 132 from 139 and we're left with 7.
Fetch the next digit (9) from the dividend, attach it to 7 and continue: 79 / 44

Going ahead to step 5:
If we divide 79 by 44, we get 1 and a remainder of 35.
Put 1 as the next digit of the answer. 
Result so far: 1731.0
If we subtract 44 from 79, we get 35.
Include the next digit (7) from the dividend after 35, then repeat: 357 / 44

Advancing to step 6:
When dividing 357 by 44, we get 8 with a remainder of 5.
Write down 8 as next digit of the result. 
Result so far: 17318.0
If we take 352 away from 357, we end up with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Let's proceed to step 7:
44 goes into 50 1 times with a remainder of 6.
Record the quotient 1 as the next digit in the result. 
Result so far: 17318.1
Deduct 44 from 50 and we're left with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Step 8:
If we divide 60 by 44, we get 1 and a remainder of 16.
The next digit of our result is 1. 
Result so far: 17318.11
The remainder is 16 after subtracting 44 from 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

The final result is 17318.11 with a remainder of 0.016.