We're dividing 531940 by 44 
Let's see how many times 44 fits into 531940.

Step 1:
44 can be fit into 5 0 times, resulting in a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Take the next digit (3) from the dividend and append it to 5, then repeat: 53 / 44

Advancing to step 2:
When dividing 53 by 44, we get 1 with a remainder of 9.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 44 from 53 and we're left with 9.
Append the next digit (1) from the dividend to 9 and continue with: 91 / 44

Step 3:
The number 44 fits into 91 2 times, leaving a remainder of 3.
Put 2 as the next digit of the answer. 
Result so far: 12.0
Deduct 88 from 91 and we're left with 3.
Take the next digit (9) from the dividend and append it to 3, then repeat: 39 / 44

Going ahead to step 4:
The number 44 fits into 39 0 times, leaving a remainder of 39.
Put 0 as the next digit of the answer. 
Result so far: 120.0
If we subtract 0 from 39, we get 39.
Fetch the next digit (4) from the dividend, attach it to 39 and continue: 394 / 44

Advancing to step 5:
If we divide 394 by 44, we get 8 and a remainder of 42.
Write down 8 as next digit of the result. 
Result so far: 1208.0
If we take 352 away from 394, we end up with 42.
Fetch the next digit (0) from the dividend, attach it to 42 and continue: 420 / 44

Moving on to step 6:
If we divide 420 by 44, we get 9 and a remainder of 24.
The next digit of our result is 9. 
Result so far: 12089.0
Subtracting 396 from 420 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 7:
240 divided by 44 is 5 with a remainder of 20.
The next digit of our result is 5. 
Result so far: 12089.5
Subtracting 220 from 240 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 8:
The number 44 fits into 200 4 times, leaving a remainder of 24.
Record the quotient 4 as the next digit in the result. 
Result so far: 12089.54
Subtract 176 from 200 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 9:
44 goes into 240 5 times with a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 12089.545
Deduct 220 from 240 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 10:
If we divide 200 by 44, we get 4 and a remainder of 24.
Use 4 as the next digit of our solution. 
Result so far: 12089.5454
Deduct 176 from 200 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 11:
If we divide 240 by 44, we get 5 and a remainder of 20.
Use 5 as the next digit of our solution. 
Result so far: 12089.54545
If we subtract 220 from 240, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 12:
200 divided by 44 is 4 with a remainder of 24.
Record the quotient 4 as the next digit in the result. 
Result so far: 12089.545454
Subtracting 176 from 200 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 13:
If we divide 240 by 44, we get 5 and a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 12089.5454545
If we subtract 220 from 240, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 14:
44 can be fit into 200 4 times, resulting in a remainder of 24.
Write down 4 as next digit of the result. 
Result so far: 12089.54545454
If we take 176 away from 200, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

The final result is 12089.54545454 with a remainder of 2.4e-08.