We look at the division of 213291 by 44 
Our goal is to divide 213291 by 44.

On to step 1:
2 divided by 44 is 0 with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Bring next digit (1) of the dividend behind the 2 and repeat the process: 21 / 44

On to step 2:
If we divide 21 by 44, we get 0 and a remainder of 21.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 21 leaves us with 21.
Include the next digit (3) from the dividend after 21, then repeat: 213 / 44

On to step 3:
44 goes into 213 4 times with a remainder of 37.
Write down 4 as next digit of the result. 
Result so far: 4.0
If we subtract 176 from 213, we get 37.
Include the next digit (2) from the dividend after 37, then repeat: 372 / 44

Going ahead to step 4:
The number 44 fits into 372 8 times, leaving a remainder of 20.
The next digit of our result is 8. 
Result so far: 48.0
The remainder is 20 after subtracting 352 from 372.
Grab the next digit (9) from the dividend, add it to 20, then carry on: 209 / 44

Let's proceed to step 5:
When dividing 209 by 44, we get 4 with a remainder of 33.
The number 4 becomes the next digit in our result. 
Result so far: 484.0
If we take 176 away from 209, we end up with 33.
Fetch the next digit (1) from the dividend, attach it to 33 and continue: 331 / 44

Let's proceed to step 6:
The number 44 fits into 331 7 times, leaving a remainder of 23.
Put 7 as the next digit of the answer. 
Result so far: 4847.0
If we take 308 away from 331, we end up with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

On to step 7:
The number 44 fits into 230 5 times, leaving a remainder of 10.
Write down 5 as next digit of the result. 
Result so far: 4847.5
Deduct 220 from 230 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 8:
When dividing 100 by 44, we get 2 with a remainder of 12.
Use 2 as the next digit of our solution. 
Result so far: 4847.52
The remainder is 12 after subtracting 88 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 9:
The number 44 fits into 120 2 times, leaving a remainder of 32.
Write down 2 as next digit of the result. 
Result so far: 4847.522
Subtract 88 from 120 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Our division results in 4847.522 with a remaining 0.0032.