We look at the division of 961496 by 44 
We want to divide 961496 by 44.

Moving on to step 1:
The number 44 fits into 9 0 times, leaving a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Bring next digit (6) of the dividend behind the 9 and repeat the process: 96 / 44

Let's proceed to step 2:
44 goes into 96 2 times with a remainder of 8.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we subtract 88 from 96, we get 8.
Append the next digit (1) from the dividend to 8 and continue with: 81 / 44

Moving on to step 3:
If we divide 81 by 44, we get 1 and a remainder of 37.
Put 1 as the next digit of the answer. 
Result so far: 21.0
Subtract 44 from 81 to get 37.
Grab the next digit (4) from the dividend, add it to 37, then carry on: 374 / 44

Advancing to step 4:
44 goes into 374 8 times with a remainder of 22.
Put 8 as the next digit of the answer. 
Result so far: 218.0
If we subtract 352 from 374, we get 22.
Take the next digit (9) from the dividend and append it to 22, then repeat: 229 / 44

Moving on to step 5:
44 can be fit into 229 5 times, resulting in a remainder of 9.
The next digit of our result is 5. 
Result so far: 2185.0
If we take 220 away from 229, we end up with 9.
Include the next digit (6) from the dividend after 9, then repeat: 96 / 44

Advancing to step 6:
The number 44 fits into 96 2 times, leaving a remainder of 8.
Use 2 as the next digit of our solution. 
Result so far: 21852.0
If we subtract 88 from 96, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 7:
80 divided by 44 is 1 with a remainder of 36.
Record the quotient 1 as the next digit in the result. 
Result so far: 21852.1
If we take 44 away from 80, we end up with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Step 8:
The number 44 fits into 360 8 times, leaving a remainder of 8.
Put 8 as the next digit of the answer. 
Result so far: 21852.18
Subtracting 352 from 360 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 9:
If we divide 80 by 44, we get 1 and a remainder of 36.
The number 1 becomes the next digit in our result. 
Result so far: 21852.181
If we subtract 44 from 80, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Let's proceed to step 10:
If we divide 360 by 44, we get 8 and a remainder of 8.
Write down 8 as next digit of the result. 
Result so far: 21852.1818
If we subtract 352 from 360, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 11:
80 divided by 44 is 1 with a remainder of 36.
The next digit of our result is 1. 
Result so far: 21852.18181
If we subtract 44 from 80, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 12:
When dividing 360 by 44, we get 8 with a remainder of 8.
Write down 8 as next digit of the result. 
Result so far: 21852.181818
If we take 352 away from 360, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 13:
If we divide 80 by 44, we get 1 and a remainder of 36.
Use 1 as the next digit of our solution. 
Result so far: 21852.1818181
Subtract 44 from 80 to get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Let's proceed to step 14:
When dividing 360 by 44, we get 8 with a remainder of 8.
Use 8 as the next digit of our solution. 
Result so far: 21852.18181818
If we subtract 352 from 360, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

The final result is 21852.18181818 with a remainder of 8e-09.