We're dividing 172281 by 44 
Our goal is to divide 172281 by 44.

Advancing to step 1:
When dividing 1 by 44, we get 0 with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Grab the next digit (7) from the dividend, add it to 1, then carry on: 17 / 44

On to step 2:
The number 44 fits into 17 0 times, leaving a remainder of 17.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 17 after subtracting 0 from 17.
Fetch the next digit (2) from the dividend, attach it to 17 and continue: 172 / 44

Moving on to step 3:
44 goes into 172 3 times with a remainder of 40.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Subtracting 132 from 172 leaves us with 40.
Append the next digit (2) from the dividend to 40 and continue with: 402 / 44

Let's proceed to step 4:
If we divide 402 by 44, we get 9 and a remainder of 6.
The next digit of our result is 9. 
Result so far: 39.0
The remainder is 6 after subtracting 396 from 402.
Append the next digit (8) from the dividend to 6 and continue with: 68 / 44

Let's proceed to step 5:
When dividing 68 by 44, we get 1 with a remainder of 24.
The next digit of our result is 1. 
Result so far: 391.0
Subtracting 44 from 68 leaves us with 24.
Take the next digit (1) from the dividend and append it to 24, then repeat: 241 / 44

On to step 6:
241 divided by 44 is 5 with a remainder of 21.
Write down 5 as next digit of the result. 
Result so far: 3915.0
If we take 220 away from 241, we end up with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Moving on to step 7:
The number 44 fits into 210 4 times, leaving a remainder of 34.
The next digit of our result is 4. 
Result so far: 3915.4
Subtract 176 from 210 to get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Step 8:
44 can be fit into 340 7 times, resulting in a remainder of 32.
Use 7 as the next digit of our solution. 
Result so far: 3915.47
Subtract 308 from 340 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 9:
320 divided by 44 is 7 with a remainder of 12.
The next digit of our result is 7. 
Result so far: 3915.477
Subtracting 308 from 320 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

After the division, we end up with 3915.477 and a remainder of 0.0012.