We're dividing 172640 by 44 
We want to figure out the number of times 172640 can be divided by 44.

On to step 1:
If we divide 1 by 44, we get 0 and a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Fetch the next digit (7) from the dividend, attach it to 1 and continue: 17 / 44

Let's proceed to step 2:
17 divided by 44 is 0 with a remainder of 17.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 17 and we're left with 17.
Bring next digit (2) of the dividend behind the 17 and repeat the process: 172 / 44

Let's proceed to step 3:
When dividing 172 by 44, we get 3 with a remainder of 40.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
The remainder is 40 after subtracting 132 from 172.
Include the next digit (6) from the dividend after 40, then repeat: 406 / 44

Advancing to step 4:
44 goes into 406 9 times with a remainder of 10.
Write down 9 as next digit of the result. 
Result so far: 39.0
Subtracting 396 from 406 leaves us with 10.
Append the next digit (4) from the dividend to 10 and continue with: 104 / 44

Step 5:
When dividing 104 by 44, we get 2 with a remainder of 16.
The number 2 becomes the next digit in our result. 
Result so far: 392.0
Subtracting 88 from 104 leaves us with 16.
Fetch the next digit (0) from the dividend, attach it to 16 and continue: 160 / 44

Step 6:
160 divided by 44 is 3 with a remainder of 28.
Write down 3 as next digit of the result. 
Result so far: 3923.0
Deduct 132 from 160 and we're left with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Let's proceed to step 7:
44 goes into 280 6 times with a remainder of 16.
Use 6 as the next digit of our solution. 
Result so far: 3923.6
If we take 264 away from 280, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Moving on to step 8:
160 divided by 44 is 3 with a remainder of 28.
Write down 3 as next digit of the result. 
Result so far: 3923.63
Deduct 132 from 160 and we're left with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Going ahead to step 9:
If we divide 280 by 44, we get 6 and a remainder of 16.
Use 6 as the next digit of our solution. 
Result so far: 3923.636
The remainder is 16 after subtracting 264 from 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 10:
44 can be fit into 160 3 times, resulting in a remainder of 28.
The number 3 becomes the next digit in our result. 
Result so far: 3923.6363
Deduct 132 from 160 and we're left with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Going ahead to step 11:
44 goes into 280 6 times with a remainder of 16.
Record the quotient 6 as the next digit in the result. 
Result so far: 3923.63636
Deduct 264 from 280 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 12:
The number 44 fits into 160 3 times, leaving a remainder of 28.
Put 3 as the next digit of the answer. 
Result so far: 3923.636363
Subtract 132 from 160 to get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Going ahead to step 13:
44 can be fit into 280 6 times, resulting in a remainder of 16.
Put 6 as the next digit of the answer. 
Result so far: 3923.6363636
Subtracting 264 from 280 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 14:
44 goes into 160 3 times with a remainder of 28.
Use 3 as the next digit of our solution. 
Result so far: 3923.63636363
If we subtract 132 from 160, we get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

The final result is 3923.63636363 with a remainder of 2.8e-08.