We're dividing 394761 by 44 
We're looking to find how many times 44 goes into 394761.

Moving on to step 1:
When dividing 3 by 44, we get 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Take the next digit (9) from the dividend and append it to 3, then repeat: 39 / 44

Step 2:
44 goes into 39 0 times with a remainder of 39.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 39, we end up with 39.
Include the next digit (4) from the dividend after 39, then repeat: 394 / 44

Going ahead to step 3:
If we divide 394 by 44, we get 8 and a remainder of 42.
The next digit of our result is 8. 
Result so far: 8.0
Deduct 352 from 394 and we're left with 42.
Fetch the next digit (7) from the dividend, attach it to 42 and continue: 427 / 44

Moving on to step 4:
When dividing 427 by 44, we get 9 with a remainder of 31.
Write down 9 as next digit of the result. 
Result so far: 89.0
Subtract 396 from 427 to get 31.
Grab the next digit (6) from the dividend, add it to 31, then carry on: 316 / 44

Advancing to step 5:
316 divided by 44 is 7 with a remainder of 8.
Put 7 as the next digit of the answer. 
Result so far: 897.0
If we take 308 away from 316, we end up with 8.
Append the next digit (1) from the dividend to 8 and continue with: 81 / 44

Going ahead to step 6:
The number 44 fits into 81 1 times, leaving a remainder of 37.
Use 1 as the next digit of our solution. 
Result so far: 8971.0
Subtract 44 from 81 to get 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Let's proceed to step 7:
The number 44 fits into 370 8 times, leaving a remainder of 18.
Use 8 as the next digit of our solution. 
Result so far: 8971.8
Deduct 352 from 370 and we're left with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Let's proceed to step 8:
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: 8971.84
Subtract 176 from 180 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 9:
44 goes into 40 0 times with a remainder of 40.
The next digit of our result is 0. 
Result so far: 8971.84
Deduct 0 from 40 and we're left 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.

Let's proceed to step 10:
The number 44 fits into 400 9 times, leaving a remainder of 4.
The number 9 becomes the next digit in our result. 
Result so far: 8971.8409
The remainder is 4 after subtracting 396 from 400.
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 11:
44 can be fit into 40 0 times, resulting in a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 8971.8409
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.

On to step 12:
400 divided by 44 is 9 with a remainder of 4.
Record the quotient 9 as the next digit in the result. 
Result so far: 8971.840909
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.

Moving on to step 13:
When dividing 40 by 44, we get 0 with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 8971.840909
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.

Advancing to step 14:
If we divide 400 by 44, we get 9 and a remainder of 4.
Record the quotient 9 as the next digit in the result. 
Result so far: 8971.84090909
Subtract 396 from 400 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

After the division, we end up with 8971.84090909 and a remainder of 4e-09.