973397 ÷ 44 
We want to figure out the number of times 973397 can be divided by 44.

On to step 1:
44 goes into 9 0 times with a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Fetch the next digit (7) from the dividend, attach it to 9 and continue: 97 / 44

Advancing to step 2:
When dividing 97 by 44, we get 2 with a remainder of 9.
The next digit of our result is 2. 
Result so far: 2.0
Subtract 88 from 97 to get 9.
Include the next digit (3) from the dividend after 9, then repeat: 93 / 44

Step 3:
93 divided by 44 is 2 with a remainder of 5.
Write down 2 as next digit of the result. 
Result so far: 22.0
Deduct 88 from 93 and we're left with 5.
Fetch the next digit (3) from the dividend, attach it to 5 and continue: 53 / 44

Moving on to step 4:
If we divide 53 by 44, we get 1 and a remainder of 9.
The number 1 becomes the next digit in our result. 
Result so far: 221.0
Deduct 44 from 53 and we're left with 9.
Take the next digit (9) from the dividend and append it to 9, then repeat: 99 / 44

Moving on to step 5:
99 divided by 44 is 2 with a remainder of 11.
Record the quotient 2 as the next digit in the result. 
Result so far: 2212.0
The remainder is 11 after subtracting 88 from 99.
Include the next digit (7) from the dividend after 11, then repeat: 117 / 44

Let's proceed to step 6:
44 goes into 117 2 times with a remainder of 29.
The next digit of our result is 2. 
Result so far: 22122.0
The remainder is 29 after subtracting 88 from 117.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

On to step 7:
The number 44 fits into 290 6 times, leaving a remainder of 26.
Write down 6 as next digit of the result. 
Result so far: 22122.6
The remainder is 26 after subtracting 264 from 290.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

On to step 8:
260 divided by 44 is 5 with a remainder of 40.
Write down 5 as next digit of the result. 
Result so far: 22122.65
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.

Step 9:
44 can be fit into 400 9 times, resulting in a remainder of 4.
Put 9 as the next digit of the answer. 
Result so far: 22122.659
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.

On to step 10:
When dividing 40 by 44, we get 0 with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 22122.659
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.

Going ahead to step 11:
400 divided by 44 is 9 with a remainder of 4.
Put 9 as the next digit of the answer. 
Result so far: 22122.65909
If we take 396 away from 400, we end up 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 12:
If we divide 40 by 44, we get 0 and a remainder of 40.
The next digit of our result is 0. 
Result so far: 22122.65909
Deduct 0 from 40 and we're left 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.

Let's proceed to step 13:
44 can be fit into 400 9 times, resulting in a remainder of 4.
Put 9 as the next digit of the answer. 
Result so far: 22122.6590909
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.

On to step 14:
The number 44 fits into 40 0 times, leaving a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 22122.6590909
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.

The final result is 22122.6590909 with a remainder of 4e-08.