Let's divide 101561 by 44
We're looking to find how many times 44 goes into 101561.

On to step 1:
When dividing 1 by 44, we get 0 with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Fetch the next digit (0) from the dividend, attach it to 1 and continue: 10 / 44

Going ahead to step 2:
10 divided by 44 is 0 with a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 10, we end up with 10.
Append the next digit (1) from the dividend to 10 and continue with: 101 / 44

Advancing to step 3:
If we divide 101 by 44, we get 2 and a remainder of 13.
The next digit of our result is 2. 
Result so far: 2.0
Subtracting 88 from 101 leaves us with 13.
Fetch the next digit (5) from the dividend, attach it to 13 and continue: 135 / 44

Going ahead to step 4:
The number 44 fits into 135 3 times, leaving a remainder of 3.
Use 3 as the next digit of our solution. 
Result so far: 23.0
If we subtract 132 from 135, we get 3.
Take the next digit (6) from the dividend and append it to 3, then repeat: 36 / 44

Going ahead to step 5:
The number 44 fits into 36 0 times, leaving a remainder of 36.
Record the quotient 0 as the next digit in the result. 
Result so far: 230.0
Deduct 0 from 36 and we're left with 36.
Append the next digit (1) from the dividend to 36 and continue with: 361 / 44

Let's proceed to step 6:
When dividing 361 by 44, we get 8 with a remainder of 9.
Record the quotient 8 as the next digit in the result. 
Result so far: 2308.0
Deduct 352 from 361 and we're left with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Let's proceed to step 7:
When dividing 90 by 44, we get 2 with a remainder of 2.
Use 2 as the next digit of our solution. 
Result so far: 2308.2
Subtracting 88 from 90 leaves us with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Let's proceed to step 8:
20 divided by 44 is 0 with a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 2308.2
Subtracting 0 from 20 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.

Let's proceed to step 9:
44 goes into 200 4 times with a remainder of 24.
The next digit of our result is 4. 
Result so far: 2308.204
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.

Going ahead to step 10:
If we divide 240 by 44, we get 5 and a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 2308.2045
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.

Let's proceed to step 11:
The number 44 fits into 200 4 times, leaving a remainder of 24.
Write down 4 as next digit of the result. 
Result so far: 2308.20454
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.

Advancing to step 12:
240 divided by 44 is 5 with a remainder of 20.
The next digit of our result is 5. 
Result so far: 2308.204545
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.

On to step 13:
200 divided by 44 is 4 with a remainder of 24.
Write down 4 as next digit of the result. 
Result so far: 2308.2045454
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.

Advancing to step 14:
240 divided by 44 is 5 with a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 2308.20454545
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.

The quotient of the division is 2308.20454545, and the remainder is 2e-08.