We're dividing 44669726 by 314 
We want to figure out the number of times 44669726 can be divided by 314.

Let's proceed to step 1:
If we divide 4 by 314, we get 0 and a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Include the next digit (4) from the dividend after 4, then repeat: 44 / 314

Moving on to step 2:
When dividing 44 by 314, we get 0 with a remainder of 44.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 44 to get 44.
Fetch the next digit (6) from the dividend, attach it to 44 and continue: 446 / 314

Step 3:
314 goes into 446 1 times with a remainder of 132.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 314 from 446 and we're left with 132.
Grab the next digit (6) from the dividend, add it to 132, then carry on: 1326 / 314

Moving on to step 4:
When dividing 1326 by 314, we get 4 with a remainder of 70.
Record the quotient 4 as the next digit in the result. 
Result so far: 14.0
Subtract 1256 from 1326 to get 70.
Fetch the next digit (9) from the dividend, attach it to 70 and continue: 709 / 314

Going ahead to step 5:
When dividing 709 by 314, we get 2 with a remainder of 81.
Use 2 as the next digit of our solution. 
Result so far: 142.0
If we subtract 628 from 709, we get 81.
Grab the next digit (7) from the dividend, add it to 81, then carry on: 817 / 314

Moving on to step 6:
314 can be fit into 817 2 times, resulting in a remainder of 189.
The number 2 becomes the next digit in our result. 
Result so far: 1422.0
Subtract 628 from 817 to get 189.
Fetch the next digit (2) from the dividend, attach it to 189 and continue: 1892 / 314

Going ahead to step 7:
When dividing 1892 by 314, we get 6 with a remainder of 8.
Put 6 as the next digit of the answer. 
Result so far: 14226.0
The remainder is 8 after subtracting 1884 from 1892.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 314

Going ahead to step 8:
86 divided by 314 is 0 with a remainder of 86.
The next digit of our result is 0. 
Result so far: 142260.0
Subtract 0 from 86 to get 86.
Since there are no more digits in the dividend, we add a zero to the remainder making it 860, and continue the process.

Step 9:
If we divide 860 by 314, we get 2 and a remainder of 232.
The next digit of our result is 2. 
Result so far: 142260.2
If we take 628 away from 860, we end up with 232.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2320, and continue the process.

Let's proceed to step 10:
314 goes into 2320 7 times with a remainder of 122.
The number 7 becomes the next digit in our result. 
Result so far: 142260.27
Deduct 2198 from 2320 and we're left with 122.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1220, and continue the process.

On to step 11:
The number 314 fits into 1220 3 times, leaving a remainder of 278.
Write down 3 as next digit of the result. 
Result so far: 142260.273
Deduct 942 from 1220 and we're left with 278.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2780, and continue the process.

Step 12:
When dividing 2780 by 314, we get 8 with a remainder of 268.
Write down 8 as next digit of the result. 
Result so far: 142260.2738
Subtract 2512 from 2780 to get 268.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2680, and continue the process.

Moving on to step 13:
If we divide 2680 by 314, we get 8 and a remainder of 168.
Write down 8 as next digit of the result. 
Result so far: 142260.27388
Deduct 2512 from 2680 and we're left with 168.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1680, and continue the process.

The final outcome is 142260.27388, with a leftover of 0.000168.