We look at the division of 44123289 by 975 
We want to figure out the number of times 44123289 can be divided by 975.

Step 1:
The number 975 fits into 4 0 times, leaving a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Fetch the next digit (4) from the dividend, attach it to 4 and continue: 44 / 975

Moving on to step 2:
The number 975 fits into 44 0 times, leaving a remainder of 44.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 44, we end up with 44.
Take the next digit (1) from the dividend and append it to 44, then repeat: 441 / 975

Step 3:
The number 975 fits into 441 0 times, leaving a remainder of 441.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 441 to get 441.
Fetch the next digit (2) from the dividend, attach it to 441 and continue: 4412 / 975

Step 4:
The number 975 fits into 4412 4 times, leaving a remainder of 512.
Put 4 as the next digit of the answer. 
Result so far: 4.0
The remainder is 512 after subtracting 3900 from 4412.
Grab the next digit (3) from the dividend, add it to 512, then carry on: 5123 / 975

Let's proceed to step 5:
975 goes into 5123 5 times with a remainder of 248.
Use 5 as the next digit of our solution. 
Result so far: 45.0
The remainder is 248 after subtracting 4875 from 5123.
Include the next digit (2) from the dividend after 248, then repeat: 2482 / 975

Going ahead to step 6:
The number 975 fits into 2482 2 times, leaving a remainder of 532.
The next digit of our result is 2. 
Result so far: 452.0
If we subtract 1950 from 2482, we get 532.
Bring next digit (8) of the dividend behind the 532 and repeat the process: 5328 / 975

Moving on to step 7:
If we divide 5328 by 975, we get 5 and a remainder of 453.
Write down 5 as next digit of the result. 
Result so far: 4525.0
If we take 4875 away from 5328, we end up with 453.
Take the next digit (9) from the dividend and append it to 453, then repeat: 4539 / 975

Step 8:
If we divide 4539 by 975, we get 4 and a remainder of 639.
The next digit of our result is 4. 
Result so far: 45254.0
Subtracting 3900 from 4539 leaves us with 639.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6390, and continue the process.

On to step 9:
If we divide 6390 by 975, we get 6 and a remainder of 540.
Record the quotient 6 as the next digit in the result. 
Result so far: 45254.6
Subtract 5850 from 6390 to get 540.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5400, and continue the process.

Going ahead to step 10:
5400 divided by 975 is 5 with a remainder of 525.
Record the quotient 5 as the next digit in the result. 
Result so far: 45254.65
If we take 4875 away from 5400, we end up with 525.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5250, and continue the process.

Advancing to step 11:
If we divide 5250 by 975, we get 5 and a remainder of 375.
Write down 5 as next digit of the result. 
Result so far: 45254.655
Deduct 4875 from 5250 and we're left with 375.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3750, and continue the process.

Our division results in 45254.655 with a remaining 0.0375.