Let's divide 61996 by 44
We're looking to find how many times 44 goes into 61996.

Advancing to step 1:
44 goes into 6 0 times with a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Include the next digit (1) from the dividend after 6, then repeat: 61 / 44

Step 2:
The number 44 fits into 61 1 times, leaving a remainder of 17.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 44 from 61 leaves us with 17.
Fetch the next digit (9) from the dividend, attach it to 17 and continue: 179 / 44

Moving on to step 3:
If we divide 179 by 44, we get 4 and a remainder of 3.
Use 4 as the next digit of our solution. 
Result so far: 14.0
Deduct 176 from 179 and we're left with 3.
Append the next digit (9) from the dividend to 3 and continue with: 39 / 44

Step 4:
The number 44 fits into 39 0 times, leaving a remainder of 39.
Put 0 as the next digit of the answer. 
Result so far: 140.0
Subtract 0 from 39 to get 39.
Bring next digit (6) of the dividend behind the 39 and repeat the process: 396 / 44

Step 5:
When dividing 396 by 44, we get 9 with a remainder of 0.
The number 9 becomes the next digit in our result. 
Result so far: 1409.0
Subtract 396 from 396 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 6:
0 divided by 44 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 1409.0
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 7:
0 divided by 44 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 1409.0
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 1409.0 with a balance of 0.0.