We divide 231406 by 44
Our goal is to divide 231406 by 44.

Step 1:
When dividing 2 by 44, we get 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Grab the next digit (3) from the dividend, add it to 2, then carry on: 23 / 44

Moving on to step 2:
44 goes into 23 0 times with a remainder of 23.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 23 leaves us with 23.
Include the next digit (1) from the dividend after 23, then repeat: 231 / 44

Step 3:
The number 44 fits into 231 5 times, leaving a remainder of 11.
Put 5 as the next digit of the answer. 
Result so far: 5.0
The remainder is 11 after subtracting 220 from 231.
Take the next digit (4) from the dividend and append it to 11, then repeat: 114 / 44

On to step 4:
44 goes into 114 2 times with a remainder of 26.
Use 2 as the next digit of our solution. 
Result so far: 52.0
If we subtract 88 from 114, we get 26.
Take the next digit (0) from the dividend and append it to 26, then repeat: 260 / 44

Let's proceed to step 5:
44 goes into 260 5 times with a remainder of 40.
Write down 5 as next digit of the result. 
Result so far: 525.0
If we subtract 220 from 260, we get 40.
Grab the next digit (6) from the dividend, add it to 40, then carry on: 406 / 44

Moving on to step 6:
44 can be fit into 406 9 times, resulting in a remainder of 10.
Use 9 as the next digit of our solution. 
Result so far: 5259.0
Subtracting 396 from 406 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 7:
If we divide 100 by 44, we get 2 and a remainder of 12.
The number 2 becomes the next digit in our result. 
Result so far: 5259.2
If we take 88 away from 100, we end up 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.

Advancing to step 8:
The number 44 fits into 120 2 times, leaving a remainder of 32.
Record the quotient 2 as the next digit in the result. 
Result so far: 5259.22
The remainder is 32 after subtracting 88 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The final outcome is 5259.22, with a leftover of 0.032.