44228735 ÷ 614 
We want to figure out the number of times 44228735 can be divided by 614.

Step 1:
If we divide 4 by 614, we get 0 and a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Fetch the next digit (4) from the dividend, attach it to 4 and continue: 44 / 614

Step 2:
When dividing 44 by 614, we get 0 with a remainder of 44.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 44 leaves us with 44.
Grab the next digit (2) from the dividend, add it to 44, then carry on: 442 / 614

Let's proceed to step 3:
442 divided by 614 is 0 with a remainder of 442.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 442 after subtracting 0 from 442.
Grab the next digit (2) from the dividend, add it to 442, then carry on: 4422 / 614

Going ahead to step 4:
When dividing 4422 by 614, we get 7 with a remainder of 124.
Use 7 as the next digit of our solution. 
Result so far: 7.0
The remainder is 124 after subtracting 4298 from 4422.
Include the next digit (8) from the dividend after 124, then repeat: 1248 / 614

Let's proceed to step 5:
When dividing 1248 by 614, we get 2 with a remainder of 20.
The next digit of our result is 2. 
Result so far: 72.0
If we take 1228 away from 1248, we end up with 20.
Append the next digit (7) from the dividend to 20 and continue with: 207 / 614

Advancing to step 6:
614 can be fit into 207 0 times, resulting in a remainder of 207.
Write down 0 as next digit of the result. 
Result so far: 720.0
Deduct 0 from 207 and we're left with 207.
Include the next digit (3) from the dividend after 207, then repeat: 2073 / 614

On to step 7:
When dividing 2073 by 614, we get 3 with a remainder of 231.
Put 3 as the next digit of the answer. 
Result so far: 7203.0
If we take 1842 away from 2073, we end up with 231.
Bring next digit (5) of the dividend behind the 231 and repeat the process: 2315 / 614

Advancing to step 8:
2315 divided by 614 is 3 with a remainder of 473.
Record the quotient 3 as the next digit in the result. 
Result so far: 72033.0
Deduct 1842 from 2315 and we're left with 473.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4730, and continue the process.

Moving on to step 9:
614 goes into 4730 7 times with a remainder of 432.
The number 7 becomes the next digit in our result. 
Result so far: 72033.7
Subtracting 4298 from 4730 leaves us with 432.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4320, and continue the process.

Moving on to step 10:
When dividing 4320 by 614, we get 7 with a remainder of 22.
The next digit of our result is 7. 
Result so far: 72033.77
The remainder is 22 after subtracting 4298 from 4320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

The final result is 72033.77 with a remainder of 0.022.