We look at the division of 61284 by 44 
Our goal is to divide 61284 by 44.

On to step 1:
6 divided by 44 is 0 with a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Grab the next digit (1) from the dividend, add it to 6, then carry on: 61 / 44

Going ahead to step 2:
44 can be fit into 61 1 times, resulting in a remainder of 17.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 44 away from 61, we end up with 17.
Take the next digit (2) from the dividend and append it to 17, then repeat: 172 / 44

Moving on to step 3:
44 can be fit into 172 3 times, resulting in a remainder of 40.
The number 3 becomes the next digit in our result. 
Result so far: 13.0
Deduct 132 from 172 and we're left with 40.
Append the next digit (8) from the dividend to 40 and continue with: 408 / 44

Step 4:
44 goes into 408 9 times with a remainder of 12.
Put 9 as the next digit of the answer. 
Result so far: 139.0
If we take 396 away from 408, we end up with 12.
Fetch the next digit (4) from the dividend, attach it to 12 and continue: 124 / 44

Step 5:
If we divide 124 by 44, we get 2 and a remainder of 36.
Record the quotient 2 as the next digit in the result. 
Result so far: 1392.0
The remainder is 36 after subtracting 88 from 124.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 6:
360 divided by 44 is 8 with a remainder of 8.
Put 8 as the next digit of the answer. 
Result so far: 1392.8
If we take 352 away from 360, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 7:
When dividing 80 by 44, we get 1 with a remainder of 36.
Put 1 as the next digit of the answer. 
Result so far: 1392.81
If we take 44 away from 80, we end up with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 8:
The number 44 fits into 360 8 times, leaving a remainder of 8.
Write down 8 as next digit of the result. 
Result so far: 1392.818
Subtracting 352 from 360 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 9:
44 goes into 80 1 times with a remainder of 36.
The next digit of our result is 1. 
Result so far: 1392.8181
The remainder is 36 after subtracting 44 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Let's proceed to step 10:
360 divided by 44 is 8 with a remainder of 8.
The number 8 becomes the next digit in our result. 
Result so far: 1392.81818
The remainder is 8 after subtracting 352 from 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 11:
44 can be fit into 80 1 times, resulting in a remainder of 36.
Record the quotient 1 as the next digit in the result. 
Result so far: 1392.818181
Deduct 44 from 80 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Advancing to step 12:
360 divided by 44 is 8 with a remainder of 8.
Write down 8 as next digit of the result. 
Result so far: 1392.8181818
The remainder is 8 after subtracting 352 from 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 13:
If we divide 80 by 44, we get 1 and a remainder of 36.
Record the quotient 1 as the next digit in the result. 
Result so far: 1392.81818181
Deduct 44 from 80 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

The final result is 1392.81818181 with a remainder of 3.6e-08.