We're dividing 361 by 44 
We're looking to find how many times 44 goes into 361.

Moving on to step 1:
44 goes into 3 0 times with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Grab the next digit (6) from the dividend, add it to 3, then carry on: 36 / 44

Let's proceed to step 2:
44 goes into 36 0 times with a remainder of 36.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 36 and we're left with 36.
Bring next digit (1) of the dividend behind the 36 and repeat the process: 361 / 44

Step 3:
44 can be fit into 361 8 times, resulting in a remainder of 9.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
Subtract 352 from 361 to get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

On to step 4:
If we divide 90 by 44, we get 2 and a remainder of 2.
Record the quotient 2 as the next digit in the result. 
Result so far: 8.2
Subtract 88 from 90 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 5:
44 can be fit into 20 0 times, resulting in a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 8.2
The remainder is 20 after subtracting 0 from 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 6:
If we divide 200 by 44, we get 4 and a remainder of 24.
Put 4 as the next digit of the answer. 
Result so far: 8.204
If we subtract 176 from 200, we 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 7:
If we divide 240 by 44, we get 5 and a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 8.2045
If we subtract 220 from 240, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 8:
200 divided by 44 is 4 with a remainder of 24.
Write down 4 as next digit of the result. 
Result so far: 8.20454
If we subtract 176 from 200, we 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.

Advancing to step 9:
44 can be fit into 240 5 times, resulting in a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 8.204545
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.

Going ahead to step 10:
When dividing 200 by 44, we get 4 with a remainder of 24.
The number 4 becomes the next digit in our result. 
Result so far: 8.2045454
If we subtract 176 from 200, we 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.

Moving on to step 11:
44 can be fit into 240 5 times, resulting in a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 8.20454545
If we subtract 220 from 240, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

After the division, we end up with 8.20454545 and a remainder of 2e-08.