We're dividing 44494306 by 994 
We want to figure out the number of times 44494306 can be divided by 994.

Going ahead to step 1:
994 goes into 4 0 times with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Append the next digit (4) from the dividend to 4 and continue with: 44 / 994

Moving on to step 2:
994 goes into 44 0 times with a remainder of 44.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 44 and we're left with 44.
Bring next digit (4) of the dividend behind the 44 and repeat the process: 444 / 994

Advancing to step 3:
444 divided by 994 is 0 with a remainder of 444.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 444 after subtracting 0 from 444.
Take the next digit (9) from the dividend and append it to 444, then repeat: 4449 / 994

On to step 4:
4449 divided by 994 is 4 with a remainder of 473.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
The remainder is 473 after subtracting 3976 from 4449.
Append the next digit (4) from the dividend to 473 and continue with: 4734 / 994

On to step 5:
994 goes into 4734 4 times with a remainder of 758.
The number 4 becomes the next digit in our result. 
Result so far: 44.0
If we subtract 3976 from 4734, we get 758.
Bring next digit (3) of the dividend behind the 758 and repeat the process: 7583 / 994

On to step 6:
994 can be fit into 7583 7 times, resulting in a remainder of 625.
The number 7 becomes the next digit in our result. 
Result so far: 447.0
If we take 6958 away from 7583, we end up with 625.
Grab the next digit (0) from the dividend, add it to 625, then carry on: 6250 / 994

Advancing to step 7:
994 goes into 6250 6 times with a remainder of 286.
Record the quotient 6 as the next digit in the result. 
Result so far: 4476.0
If we take 5964 away from 6250, we end up with 286.
Grab the next digit (6) from the dividend, add it to 286, then carry on: 2866 / 994

Moving on to step 8:
994 goes into 2866 2 times with a remainder of 878.
The next digit of our result is 2. 
Result so far: 44762.0
Subtracting 1988 from 2866 leaves us with 878.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8780, and continue the process.

Going ahead to step 9:
The number 994 fits into 8780 8 times, leaving a remainder of 828.
Put 8 as the next digit of the answer. 
Result so far: 44762.8
If we subtract 7952 from 8780, we get 828.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8280, and continue the process.

On to step 10:
When dividing 8280 by 994, we get 8 with a remainder of 328.
Put 8 as the next digit of the answer. 
Result so far: 44762.88
Subtracting 7952 from 8280 leaves us with 328.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3280, and continue the process.

The final result is 44762.88 with a remainder of 0.328.