We look at the division of 47614434 by 544 
We want to divide 47614434 by 544.

On to step 1:
544 can be fit into 4 0 times, resulting in a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Append the next digit (7) from the dividend to 4 and continue with: 47 / 544

Advancing to step 2:
544 goes into 47 0 times with a remainder of 47.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 47 and we're left with 47.
Append the next digit (6) from the dividend to 47 and continue with: 476 / 544

Step 3:
476 divided by 544 is 0 with a remainder of 476.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 476 and we're left with 476.
Fetch the next digit (1) from the dividend, attach it to 476 and continue: 4761 / 544

Let's proceed to step 4:
The number 544 fits into 4761 8 times, leaving a remainder of 409.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
Subtracting 4352 from 4761 leaves us with 409.
Include the next digit (4) from the dividend after 409, then repeat: 4094 / 544

Advancing to step 5:
When dividing 4094 by 544, we get 7 with a remainder of 286.
Write down 7 as next digit of the result. 
Result so far: 87.0
The remainder is 286 after subtracting 3808 from 4094.
Bring next digit (4) of the dividend behind the 286 and repeat the process: 2864 / 544

Going ahead to step 6:
If we divide 2864 by 544, we get 5 and a remainder of 144.
The number 5 becomes the next digit in our result. 
Result so far: 875.0
Subtracting 2720 from 2864 leaves us with 144.
Grab the next digit (3) from the dividend, add it to 144, then carry on: 1443 / 544

Going ahead to step 7:
544 goes into 1443 2 times with a remainder of 355.
Write down 2 as next digit of the result. 
Result so far: 8752.0
Subtract 1088 from 1443 to get 355.
Append the next digit (4) from the dividend to 355 and continue with: 3554 / 544

Going ahead to step 8:
The number 544 fits into 3554 6 times, leaving a remainder of 290.
The next digit of our result is 6. 
Result so far: 87526.0
The remainder is 290 after subtracting 3264 from 3554.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2900, and continue the process.

On to step 9:
If we divide 2900 by 544, we get 5 and a remainder of 180.
Write down 5 as next digit of the result. 
Result so far: 87526.5
Subtracting 2720 from 2900 leaves us with 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Moving on to step 10:
1800 divided by 544 is 3 with a remainder of 168.
The number 3 becomes the next digit in our result. 
Result so far: 87526.53
Subtract 1632 from 1800 to get 168.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1680, and continue the process.

Going ahead to step 11:
544 can be fit into 1680 3 times, resulting in a remainder of 48.
Record the quotient 3 as the next digit in the result. 
Result so far: 87526.533
If we take 1632 away from 1680, we end up with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

The final result is 87526.533 with a remainder of 0.0048.