We look at the division of 44709634 by 159 
Let's see how many times 159 fits into 44709634.

Going ahead to step 1:
159 goes into 4 0 times with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Include the next digit (4) from the dividend after 4, then repeat: 44 / 159

Moving on to step 2:
When dividing 44 by 159, we get 0 with a remainder of 44.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 44 leaves us with 44.
Take the next digit (7) from the dividend and append it to 44, then repeat: 447 / 159

On to step 3:
The number 159 fits into 447 2 times, leaving a remainder of 129.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we subtract 318 from 447, we get 129.
Bring next digit (0) of the dividend behind the 129 and repeat the process: 1290 / 159

Let's proceed to step 4:
The number 159 fits into 1290 8 times, leaving a remainder of 18.
Use 8 as the next digit of our solution. 
Result so far: 28.0
The remainder is 18 after subtracting 1272 from 1290.
Grab the next digit (9) from the dividend, add it to 18, then carry on: 189 / 159

Going ahead to step 5:
159 can be fit into 189 1 times, resulting in a remainder of 30.
Put 1 as the next digit of the answer. 
Result so far: 281.0
The remainder is 30 after subtracting 159 from 189.
Grab the next digit (6) from the dividend, add it to 30, then carry on: 306 / 159

Step 6:
159 goes into 306 1 times with a remainder of 147.
Put 1 as the next digit of the answer. 
Result so far: 2811.0
If we subtract 159 from 306, we get 147.
Include the next digit (3) from the dividend after 147, then repeat: 1473 / 159

Let's proceed to step 7:
When dividing 1473 by 159, we get 9 with a remainder of 42.
The number 9 becomes the next digit in our result. 
Result so far: 28119.0
Subtracting 1431 from 1473 leaves us with 42.
Append the next digit (4) from the dividend to 42 and continue with: 424 / 159

On to step 8:
424 divided by 159 is 2 with a remainder of 106.
The number 2 becomes the next digit in our result. 
Result so far: 281192.0
If we take 318 away from 424, we end up with 106.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1060, and continue the process.

Let's proceed to step 9:
When dividing 1060 by 159, we get 6 with a remainder of 106.
The number 6 becomes the next digit in our result. 
Result so far: 281192.6
Deduct 954 from 1060 and we're left with 106.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1060, and continue the process.

Advancing to step 10:
If we divide 1060 by 159, we get 6 and a remainder of 106.
Record the quotient 6 as the next digit in the result. 
Result so far: 281192.66
The remainder is 106 after subtracting 954 from 1060.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1060, and continue the process.

The final outcome is 281192.66, with a leftover of 0.106.