140161 ÷ 44 
Our goal is to divide 140161 by 44.

Let's proceed to step 1:
44 can be fit into 1 0 times, resulting in a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Take the next digit (4) from the dividend and append it to 1, then repeat: 14 / 44

Going ahead to step 2:
44 goes into 14 0 times with a remainder of 14.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 14 and we're left with 14.
Bring next digit (0) of the dividend behind the 14 and repeat the process: 140 / 44

Let's proceed to step 3:
140 divided by 44 is 3 with a remainder of 8.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Subtract 132 from 140 to get 8.
Bring next digit (1) of the dividend behind the 8 and repeat the process: 81 / 44

Let's proceed to step 4:
44 can be fit into 81 1 times, resulting in a remainder of 37.
The number 1 becomes the next digit in our result. 
Result so far: 31.0
The remainder is 37 after subtracting 44 from 81.
Grab the next digit (6) from the dividend, add it to 37, then carry on: 376 / 44

On to step 5:
When dividing 376 by 44, we get 8 with a remainder of 24.
Record the quotient 8 as the next digit in the result. 
Result so far: 318.0
Subtract 352 from 376 to get 24.
Take the next digit (1) from the dividend and append it to 24, then repeat: 241 / 44

Let's proceed to step 6:
If we divide 241 by 44, we get 5 and a remainder of 21.
The number 5 becomes the next digit in our result. 
Result so far: 3185.0
If we subtract 220 from 241, we get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Going ahead to step 7:
When dividing 210 by 44, we get 4 with a remainder of 34.
Use 4 as the next digit of our solution. 
Result so far: 3185.4
If we take 176 away from 210, we end up with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

On to step 8:
44 goes into 340 7 times with a remainder of 32.
The next digit of our result is 7. 
Result so far: 3185.47
The remainder is 32 after subtracting 308 from 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

On to step 9:
The number 44 fits into 320 7 times, leaving a remainder of 12.
Use 7 as the next digit of our solution. 
Result so far: 3185.477
Subtract 308 from 320 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

In conclusion, the division gives 3185.477 with a balance of 0.0012.