44404912 ÷ 138 
We're looking to find how many times 138 goes into 44404912.

On to step 1:
138 goes into 4 0 times with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Take the next digit (4) from the dividend and append it to 4, then repeat: 44 / 138

On to step 2:
138 goes into 44 0 times with a remainder of 44.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 44 leaves us with 44.
Include the next digit (4) from the dividend after 44, then repeat: 444 / 138

Let's proceed to step 3:
The number 138 fits into 444 3 times, leaving a remainder of 30.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
The remainder is 30 after subtracting 414 from 444.
Grab the next digit (0) from the dividend, add it to 30, then carry on: 300 / 138

Advancing to step 4:
When dividing 300 by 138, we get 2 with a remainder of 24.
Record the quotient 2 as the next digit in the result. 
Result so far: 32.0
The remainder is 24 after subtracting 276 from 300.
Append the next digit (4) from the dividend to 24 and continue with: 244 / 138

Step 5:
138 can be fit into 244 1 times, resulting in a remainder of 106.
Use 1 as the next digit of our solution. 
Result so far: 321.0
Subtract 138 from 244 to get 106.
Take the next digit (9) from the dividend and append it to 106, then repeat: 1069 / 138

Step 6:
138 goes into 1069 7 times with a remainder of 103.
Use 7 as the next digit of our solution. 
Result so far: 3217.0
If we take 966 away from 1069, we end up with 103.
Grab the next digit (1) from the dividend, add it to 103, then carry on: 1031 / 138

Advancing to step 7:
If we divide 1031 by 138, we get 7 and a remainder of 65.
Record the quotient 7 as the next digit in the result. 
Result so far: 32177.0
Deduct 966 from 1031 and we're left with 65.
Fetch the next digit (2) from the dividend, attach it to 65 and continue: 652 / 138

Moving on to step 8:
138 goes into 652 4 times with a remainder of 100.
Put 4 as the next digit of the answer. 
Result so far: 321774.0
If we subtract 552 from 652, we get 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Going ahead to step 9:
138 can be fit into 1000 7 times, resulting in a remainder of 34.
Put 7 as the next digit of the answer. 
Result so far: 321774.7
Deduct 966 from 1000 and we're left with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Let's proceed to step 10:
If we divide 340 by 138, we get 2 and a remainder of 64.
Put 2 as the next digit of the answer. 
Result so far: 321774.72
If we subtract 276 from 340, we get 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Step 11:
When dividing 640 by 138, we get 4 with a remainder of 88.
Put 4 as the next digit of the answer. 
Result so far: 321774.724
Subtract 552 from 640 to get 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

On to step 12:
880 divided by 138 is 6 with a remainder of 52.
Use 6 as the next digit of our solution. 
Result so far: 321774.7246
If we subtract 828 from 880, we get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Step 13:
The number 138 fits into 520 3 times, leaving a remainder of 106.
Record the quotient 3 as the next digit in the result. 
Result so far: 321774.72463
Subtracting 414 from 520 leaves us with 106.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1060, and continue the process.

Moving on to step 14:
138 can be fit into 1060 7 times, resulting in a remainder of 94.
Write down 7 as next digit of the result. 
Result so far: 321774.724637
Subtracting 966 from 1060 leaves us with 94.
Since there are no more digits in the dividend, we add a zero to the remainder making it 940, and continue the process.

Step 15:
138 goes into 940 6 times with a remainder of 112.
Use 6 as the next digit of our solution. 
Result so far: 321774.7246376
If we take 828 away from 940, we end up with 112.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1120, and continue the process.

On to step 16:
138 can be fit into 1120 8 times, resulting in a remainder of 16.
The next digit of our result is 8. 
Result so far: 321774.72463768
The remainder is 16 after subtracting 1104 from 1120.
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 outcome is 321774.72463768, with a leftover of 1.6e-08.