We look at the division of 321527 by 44 
We want to figure out the number of times 321527 can be divided by 44.

On to step 1:
The number 44 fits into 3 0 times, leaving a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Fetch the next digit (2) from the dividend, attach it to 3 and continue: 32 / 44

On to step 2:
44 can be fit into 32 0 times, resulting in a remainder of 32.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 32 and we're left with 32.
Include the next digit (1) from the dividend after 32, then repeat: 321 / 44

Advancing to step 3:
If we divide 321 by 44, we get 7 and a remainder of 13.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
Deduct 308 from 321 and we're left with 13.
Fetch the next digit (5) from the dividend, attach it to 13 and continue: 135 / 44

On to step 4:
44 goes into 135 3 times with a remainder of 3.
Write down 3 as next digit of the result. 
Result so far: 73.0
If we take 132 away from 135, we end up with 3.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 44

Going ahead to step 5:
32 divided by 44 is 0 with a remainder of 32.
The next digit of our result is 0. 
Result so far: 730.0
Deduct 0 from 32 and we're left with 32.
Append the next digit (7) from the dividend to 32 and continue with: 327 / 44

Advancing to step 6:
44 can be fit into 327 7 times, resulting in a remainder of 19.
Write down 7 as next digit of the result. 
Result so far: 7307.0
Deduct 308 from 327 and we're left with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Going ahead to step 7:
44 can be fit into 190 4 times, resulting in a remainder of 14.
Use 4 as the next digit of our solution. 
Result so far: 7307.4
Subtract 176 from 190 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Step 8:
If we divide 140 by 44, we get 3 and a remainder of 8.
Use 3 as the next digit of our solution. 
Result so far: 7307.43
Subtract 132 from 140 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 9:
44 goes into 80 1 times with a remainder of 36.
Record the quotient 1 as the next digit in the result. 
Result so far: 7307.431
If we subtract 44 from 80, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Step 10:
When dividing 360 by 44, we get 8 with a remainder of 8.
The number 8 becomes the next digit in our result. 
Result so far: 7307.4318
Subtract 352 from 360 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 11:
44 goes into 80 1 times with a remainder of 36.
The number 1 becomes the next digit in our result. 
Result so far: 7307.43181
Subtracting 44 from 80 leaves us with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Moving on to step 12:
44 can be fit into 360 8 times, resulting in a remainder of 8.
Put 8 as the next digit of the answer. 
Result so far: 7307.431818
If we take 352 away from 360, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 13:
44 goes into 80 1 times with a remainder of 36.
The next digit of our result is 1. 
Result so far: 7307.4318181
Subtract 44 from 80 to get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Moving on to step 14:
44 goes into 360 8 times with a remainder of 8.
Write down 8 as next digit of the result. 
Result so far: 7307.43181818
If we take 352 away from 360, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

After the division, we end up with 7307.43181818 and a remainder of 8e-09.