We're dividing 314703 by 44 
Let's see how many times 44 fits into 314703.

Moving on to step 1:
3 divided by 44 is 0 with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 44

On to step 2:
The number 44 fits into 31 0 times, leaving a remainder of 31.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 31 and we're left with 31.
Grab the next digit (4) from the dividend, add it to 31, then carry on: 314 / 44

On to step 3:
44 goes into 314 7 times with a remainder of 6.
Use 7 as the next digit of our solution. 
Result so far: 7.0
Subtracting 308 from 314 leaves us with 6.
Append the next digit (7) from the dividend to 6 and continue with: 67 / 44

Moving on to step 4:
If we divide 67 by 44, we get 1 and a remainder of 23.
The next digit of our result is 1. 
Result so far: 71.0
Subtract 44 from 67 to get 23.
Fetch the next digit (0) from the dividend, attach it to 23 and continue: 230 / 44

Step 5:
If we divide 230 by 44, we get 5 and a remainder of 10.
Use 5 as the next digit of our solution. 
Result so far: 715.0
If we take 220 away from 230, we end up with 10.
Fetch the next digit (3) from the dividend, attach it to 10 and continue: 103 / 44

On to step 6:
When dividing 103 by 44, we get 2 with a remainder of 15.
Use 2 as the next digit of our solution. 
Result so far: 7152.0
If we subtract 88 from 103, we get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Step 7:
When dividing 150 by 44, we get 3 with a remainder of 18.
The next digit of our result is 3. 
Result so far: 7152.3
Deduct 132 from 150 and we're left with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Step 8:
44 goes into 180 4 times with a remainder of 4.
Write down 4 as next digit of the result. 
Result so far: 7152.34
Deduct 176 from 180 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 9:
The number 44 fits into 40 0 times, leaving a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 7152.34
If we take 0 away from 40, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 10:
400 divided by 44 is 9 with a remainder of 4.
Use 9 as the next digit of our solution. 
Result so far: 7152.3409
If we take 396 away from 400, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 11:
If we divide 40 by 44, we get 0 and a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 7152.3409
Subtracting 0 from 40 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 12:
If we divide 400 by 44, we get 9 and a remainder of 4.
The number 9 becomes the next digit in our result. 
Result so far: 7152.340909
If we take 396 away from 400, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 13:
44 can be fit into 40 0 times, resulting in a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 7152.340909
The remainder is 40 after subtracting 0 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 14:
44 goes into 400 9 times with a remainder of 4.
Write down 9 as next digit of the result. 
Result so far: 7152.34090909
Subtract 396 from 400 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

The final result is 7152.34090909 with a remainder of 4e-09.