We look at the division of 561854 by 44 
Our goal is to divide 561854 by 44.

On to step 1:
44 can be fit into 5 0 times, resulting in a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Take the next digit (6) from the dividend and append it to 5, then repeat: 56 / 44

Moving on to step 2:
When dividing 56 by 44, we get 1 with a remainder of 12.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 44 from 56 to get 12.
Fetch the next digit (1) from the dividend, attach it to 12 and continue: 121 / 44

Moving on to step 3:
When dividing 121 by 44, we get 2 with a remainder of 33.
Record the quotient 2 as the next digit in the result. 
Result so far: 12.0
Subtracting 88 from 121 leaves us with 33.
Take the next digit (8) from the dividend and append it to 33, then repeat: 338 / 44

Moving on to step 4:
When dividing 338 by 44, we get 7 with a remainder of 30.
Put 7 as the next digit of the answer. 
Result so far: 127.0
Subtract 308 from 338 to get 30.
Take the next digit (5) from the dividend and append it to 30, then repeat: 305 / 44

Going ahead to step 5:
305 divided by 44 is 6 with a remainder of 41.
Record the quotient 6 as the next digit in the result. 
Result so far: 1276.0
Deduct 264 from 305 and we're left with 41.
Include the next digit (4) from the dividend after 41, then repeat: 414 / 44

Moving on to step 6:
The number 44 fits into 414 9 times, leaving a remainder of 18.
Use 9 as the next digit of our solution. 
Result so far: 12769.0
The remainder is 18 after subtracting 396 from 414.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

On to step 7:
If we divide 180 by 44, we get 4 and a remainder of 4.
Put 4 as the next digit of the answer. 
Result so far: 12769.4
Deduct 176 from 180 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 8:
When dividing 40 by 44, we get 0 with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 12769.4
The remainder is 40 after subtracting 0 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 9:
44 goes into 400 9 times with a remainder of 4.
The next digit of our result is 9. 
Result so far: 12769.409
Deduct 396 from 400 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 10:
The number 44 fits into 40 0 times, leaving a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 12769.409
Subtracting 0 from 40 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 11:
44 can be fit into 400 9 times, resulting in a remainder of 4.
Record the quotient 9 as the next digit in the result. 
Result so far: 12769.40909
Subtracting 396 from 400 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 12:
40 divided by 44 is 0 with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 12769.40909
Subtract 0 from 40 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 13:
If we divide 400 by 44, we get 9 and a remainder of 4.
The next digit of our result is 9. 
Result so far: 12769.4090909
If we take 396 away from 400, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 14:
44 goes into 40 0 times with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 12769.4090909
If we take 0 away from 40, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

The final result is 12769.4090909 with a remainder of 4e-08.