We look at the division of 232767 by 44 
We want to divide 232767 by 44.

Advancing to step 1:
44 goes into 2 0 times with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Grab the next digit (3) from the dividend, add it to 2, then carry on: 23 / 44

Let's proceed to step 2:
44 goes into 23 0 times with a remainder of 23.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 23 leaves us with 23.
Take the next digit (2) from the dividend and append it to 23, then repeat: 232 / 44

Advancing to step 3:
44 can be fit into 232 5 times, resulting in a remainder of 12.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
The remainder is 12 after subtracting 220 from 232.
Include the next digit (7) from the dividend after 12, then repeat: 127 / 44

Going ahead to step 4:
If we divide 127 by 44, we get 2 and a remainder of 39.
The number 2 becomes the next digit in our result. 
Result so far: 52.0
Subtract 88 from 127 to get 39.
Append the next digit (6) from the dividend to 39 and continue with: 396 / 44

Advancing to step 5:
If we divide 396 by 44, we get 9 and a remainder of 0.
The number 9 becomes the next digit in our result. 
Result so far: 529.0
Deduct 396 from 396 and we're left with 0.
Append the next digit (7) from the dividend to 0 and continue with: 7 / 44

Let's proceed to step 6:
The number 44 fits into 7 0 times, leaving a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 5290.0
Subtract 0 from 7 to get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Going ahead to step 7:
The number 44 fits into 70 1 times, leaving a remainder of 26.
Record the quotient 1 as the next digit in the result. 
Result so far: 5290.1
The remainder is 26 after subtracting 44 from 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Moving on to step 8:
260 divided by 44 is 5 with a remainder of 40.
The number 5 becomes the next digit in our result. 
Result so far: 5290.15
The remainder is 40 after subtracting 220 from 260.
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 9:
400 divided by 44 is 9 with a remainder of 4.
Put 9 as the next digit of the answer. 
Result so far: 5290.159
Subtracting 396 from 400 leaves us 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 10:
The number 44 fits into 40 0 times, leaving a remainder of 40.
The next digit of our result is 0. 
Result so far: 5290.159
Subtract 0 from 40 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 11:
44 can be fit into 400 9 times, resulting in a remainder of 4.
The next digit of our result is 9. 
Result so far: 5290.15909
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.

Step 12:
When dividing 40 by 44, we get 0 with a remainder of 40.
The next digit of our result is 0. 
Result so far: 5290.15909
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.

Advancing to step 13:
The number 44 fits into 400 9 times, leaving a remainder of 4.
The next digit of our result is 9. 
Result so far: 5290.1590909
Deduct 396 from 400 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.

On to step 14:
When dividing 40 by 44, we get 0 with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 5290.1590909
If we subtract 0 from 40, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

The final result is 5290.1590909 with a remainder of 4e-08.