We look at the division of 44059257 by 675 
Let's see how many times 675 fits into 44059257.

Advancing to step 1:
675 goes into 4 0 times with 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.
Bring next digit (4) of the dividend behind the 4 and repeat the process: 44 / 675

Going ahead to step 2:
44 divided by 675 is 0 with a remainder of 44.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 44 after subtracting 0 from 44.
Fetch the next digit (0) from the dividend, attach it to 44 and continue: 440 / 675

Step 3:
440 divided by 675 is 0 with a remainder of 440.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 440 leaves us with 440.
Take the next digit (5) from the dividend and append it to 440, then repeat: 4405 / 675

On to step 4:
675 goes into 4405 6 times with a remainder of 355.
Use 6 as the next digit of our solution. 
Result so far: 6.0
Deduct 4050 from 4405 and we're left with 355.
Append the next digit (9) from the dividend to 355 and continue with: 3559 / 675

Moving on to step 5:
The number 675 fits into 3559 5 times, leaving a remainder of 184.
Record the quotient 5 as the next digit in the result. 
Result so far: 65.0
Subtracting 3375 from 3559 leaves us with 184.
Include the next digit (2) from the dividend after 184, then repeat: 1842 / 675

Let's proceed to step 6:
If we divide 1842 by 675, we get 2 and a remainder of 492.
The next digit of our result is 2. 
Result so far: 652.0
If we take 1350 away from 1842, we end up with 492.
Append the next digit (5) from the dividend to 492 and continue with: 4925 / 675

Let's proceed to step 7:
When dividing 4925 by 675, we get 7 with a remainder of 200.
Write down 7 as next digit of the result. 
Result so far: 6527.0
Deduct 4725 from 4925 and we're left with 200.
Fetch the next digit (7) from the dividend, attach it to 200 and continue: 2007 / 675

Going ahead to step 8:
2007 divided by 675 is 2 with a remainder of 657.
Record the quotient 2 as the next digit in the result. 
Result so far: 65272.0
Subtracting 1350 from 2007 leaves us with 657.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6570, and continue the process.

Step 9:
The number 675 fits into 6570 9 times, leaving a remainder of 495.
Record the quotient 9 as the next digit in the result. 
Result so far: 65272.9
The remainder is 495 after subtracting 6075 from 6570.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4950, and continue the process.

On to step 10:
If we divide 4950 by 675, we get 7 and a remainder of 225.
The number 7 becomes the next digit in our result. 
Result so far: 65272.97
Deduct 4725 from 4950 and we're left with 225.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2250, and continue the process.

On to step 11:
If we divide 2250 by 675, we get 3 and a remainder of 225.
Put 3 as the next digit of the answer. 
Result so far: 65272.973
If we take 2025 away from 2250, we end up with 225.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2250, and continue the process.

Advancing to step 12:
If we divide 2250 by 675, we get 3 and a remainder of 225.
Record the quotient 3 as the next digit in the result. 
Result so far: 65272.9733
If we take 2025 away from 2250, we end up with 225.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2250, and continue the process.

The final result is 65272.9733 with a remainder of 0.00225.