44 ÷ 9 = 4 R8
We're going to perform division on 44 with 9 as the divisor.

Step 1:
9 goes into 4 0 times with a remainder of 4.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 4 to get 4.
Bring next digit (4) of the dividend behind the 4 and repeat the process: 44 / 9

Step 2:
9 goes into 44 4 times with a remainder of 8.
Write down 4 as next digit of of the result. 
Result so far: 4
Subtract 36 from 44 to get 8.

The final result is 4 with a remainder of 8.