44426767 ÷ 478 
We want to figure out the number of times 44426767 can be divided by 478.

Moving on to step 1:
The number 478 fits into 4 0 times, leaving a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Grab the next digit (4) from the dividend, add it to 4, then carry on: 44 / 478

Going ahead to step 2:
When dividing 44 by 478, we get 0 with a remainder of 44.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 44 and we're left with 44.
Append the next digit (4) from the dividend to 44 and continue with: 444 / 478

On to step 3:
If we divide 444 by 478, we get 0 and a remainder of 444.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 444 leaves us with 444.
Append the next digit (2) from the dividend to 444 and continue with: 4442 / 478

On to step 4:
If we divide 4442 by 478, we get 9 and a remainder of 140.
The number 9 becomes the next digit in our result. 
Result so far: 9.0
Subtracting 4302 from 4442 leaves us with 140.
Grab the next digit (6) from the dividend, add it to 140, then carry on: 1406 / 478

Going ahead to step 5:
478 goes into 1406 2 times with a remainder of 450.
Use 2 as the next digit of our solution. 
Result so far: 92.0
If we subtract 956 from 1406, we get 450.
Grab the next digit (7) from the dividend, add it to 450, then carry on: 4507 / 478

Moving on to step 6:
If we divide 4507 by 478, we get 9 and a remainder of 205.
Record the quotient 9 as the next digit in the result. 
Result so far: 929.0
Subtract 4302 from 4507 to get 205.
Grab the next digit (6) from the dividend, add it to 205, then carry on: 2056 / 478

Advancing to step 7:
If we divide 2056 by 478, we get 4 and a remainder of 144.
Use 4 as the next digit of our solution. 
Result so far: 9294.0
Deduct 1912 from 2056 and we're left with 144.
Fetch the next digit (7) from the dividend, attach it to 144 and continue: 1447 / 478

Moving on to step 8:
1447 divided by 478 is 3 with a remainder of 13.
The number 3 becomes the next digit in our result. 
Result so far: 92943.0
The remainder is 13 after subtracting 1434 from 1447.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Going ahead to step 9:
If we divide 130 by 478, we get 0 and a remainder of 130.
Record the quotient 0 as the next digit in the result. 
Result so far: 92943.0
If we take 0 away from 130, we end up with 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1300, and continue the process.

Going ahead to step 10:
478 goes into 1300 2 times with a remainder of 344.
Put 2 as the next digit of the answer. 
Result so far: 92943.02
The remainder is 344 after subtracting 956 from 1300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3440, and continue the process.

Moving on to step 11:
478 goes into 3440 7 times with a remainder of 94.
The number 7 becomes the next digit in our result. 
Result so far: 92943.027
The remainder is 94 after subtracting 3346 from 3440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 940, and continue the process.

Advancing to step 12:
The number 478 fits into 940 1 times, leaving a remainder of 462.
Put 1 as the next digit of the answer. 
Result so far: 92943.0271
If we subtract 478 from 940, we get 462.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4620, and continue the process.

Moving on to step 13:
The number 478 fits into 4620 9 times, leaving a remainder of 318.
Use 9 as the next digit of our solution. 
Result so far: 92943.02719
If we take 4302 away from 4620, we end up with 318.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3180, and continue the process.

On to step 14:
When dividing 3180 by 478, we get 6 with a remainder of 312.
Write down 6 as next digit of the result. 
Result so far: 92943.027196
Deduct 2868 from 3180 and we're left with 312.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3120, and continue the process.

Let's proceed to step 15:
When dividing 3120 by 478, we get 6 with a remainder of 252.
Put 6 as the next digit of the answer. 
Result so far: 92943.0271966
Subtracting 2868 from 3120 leaves us with 252.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2520, and continue the process.

The quotient of the division is 92943.0271966, and the remainder is 2.52e-06.