We're dividing 44356817 by 995 
Our goal is to divide 44356817 by 995.

Let's proceed to step 1:
The number 995 fits into 4 0 times, leaving a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Fetch the next digit (4) from the dividend, attach it to 4 and continue: 44 / 995

Step 2:
If we divide 44 by 995, we get 0 and a remainder of 44.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 44 after subtracting 0 from 44.
Include the next digit (3) from the dividend after 44, then repeat: 443 / 995

Let's proceed to step 3:
When dividing 443 by 995, we get 0 with a remainder of 443.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 443 and we're left with 443.
Grab the next digit (5) from the dividend, add it to 443, then carry on: 4435 / 995

On to step 4:
The number 995 fits into 4435 4 times, leaving a remainder of 455.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Subtract 3980 from 4435 to get 455.
Take the next digit (6) from the dividend and append it to 455, then repeat: 4556 / 995

Let's proceed to step 5:
4556 divided by 995 is 4 with a remainder of 576.
The number 4 becomes the next digit in our result. 
Result so far: 44.0
If we take 3980 away from 4556, we end up with 576.
Append the next digit (8) from the dividend to 576 and continue with: 5768 / 995

Going ahead to step 6:
5768 divided by 995 is 5 with a remainder of 793.
Use 5 as the next digit of our solution. 
Result so far: 445.0
Deduct 4975 from 5768 and we're left with 793.
Grab the next digit (1) from the dividend, add it to 793, then carry on: 7931 / 995

Going ahead to step 7:
7931 divided by 995 is 7 with a remainder of 966.
Write down 7 as next digit of the result. 
Result so far: 4457.0
If we take 6965 away from 7931, we end up with 966.
Bring next digit (7) of the dividend behind the 966 and repeat the process: 9667 / 995

Moving on to step 8:
995 goes into 9667 9 times with a remainder of 712.
Put 9 as the next digit of the answer. 
Result so far: 44579.0
If we subtract 8955 from 9667, we get 712.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7120, and continue the process.

Let's proceed to step 9:
If we divide 7120 by 995, we get 7 and a remainder of 155.
Use 7 as the next digit of our solution. 
Result so far: 44579.7
Subtracting 6965 from 7120 leaves us with 155.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1550, and continue the process.

Going ahead to step 10:
If we divide 1550 by 995, we get 1 and a remainder of 555.
Use 1 as the next digit of our solution. 
Result so far: 44579.71
Subtracting 995 from 1550 leaves us with 555.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5550, and continue the process.

Let's proceed to step 11:
5550 divided by 995 is 5 with a remainder of 575.
Write down 5 as next digit of the result. 
Result so far: 44579.715
If we subtract 4975 from 5550, we get 575.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5750, and continue the process.

On to step 12:
5750 divided by 995 is 5 with a remainder of 775.
The number 5 becomes the next digit in our result. 
Result so far: 44579.7155
Subtracting 4975 from 5750 leaves us with 775.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7750, and continue the process.

In conclusion, the division gives 44579.7155 with a balance of 0.00775.