Let's divide 42961596 by 544
Our goal is to divide 42961596 by 544.

Moving on to step 1:
When dividing 4 by 544, we get 0 with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Fetch the next digit (2) from the dividend, attach it to 4 and continue: 42 / 544

Let's proceed to step 2:
The number 544 fits into 42 0 times, leaving a remainder of 42.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 42 after subtracting 0 from 42.
Include the next digit (9) from the dividend after 42, then repeat: 429 / 544

Step 3:
The number 544 fits into 429 0 times, leaving a remainder of 429.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 429 to get 429.
Take the next digit (6) from the dividend and append it to 429, then repeat: 4296 / 544

Step 4:
When dividing 4296 by 544, we get 7 with a remainder of 488.
Put 7 as the next digit of the answer. 
Result so far: 7.0
Deduct 3808 from 4296 and we're left with 488.
Append the next digit (1) from the dividend to 488 and continue with: 4881 / 544

Step 5:
The number 544 fits into 4881 8 times, leaving a remainder of 529.
Record the quotient 8 as the next digit in the result. 
Result so far: 78.0
If we take 4352 away from 4881, we end up with 529.
Include the next digit (5) from the dividend after 529, then repeat: 5295 / 544

Advancing to step 6:
The number 544 fits into 5295 9 times, leaving a remainder of 399.
Use 9 as the next digit of our solution. 
Result so far: 789.0
Subtract 4896 from 5295 to get 399.
Bring next digit (9) of the dividend behind the 399 and repeat the process: 3999 / 544

Step 7:
If we divide 3999 by 544, we get 7 and a remainder of 191.
Use 7 as the next digit of our solution. 
Result so far: 7897.0
Subtracting 3808 from 3999 leaves us with 191.
Bring next digit (6) of the dividend behind the 191 and repeat the process: 1916 / 544

Let's proceed to step 8:
544 goes into 1916 3 times with a remainder of 284.
The number 3 becomes the next digit in our result. 
Result so far: 78973.0
Deduct 1632 from 1916 and we're left with 284.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2840, and continue the process.

Moving on to step 9:
2840 divided by 544 is 5 with a remainder of 120.
Write down 5 as next digit of the result. 
Result so far: 78973.5
If we take 2720 away from 2840, we end up with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Let's proceed to step 10:
When dividing 1200 by 544, we get 2 with a remainder of 112.
The next digit of our result is 2. 
Result so far: 78973.52
Deduct 1088 from 1200 and we're left with 112.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1120, and continue the process.

Step 11:
The number 544 fits into 1120 2 times, leaving a remainder of 32.
Put 2 as the next digit of the answer. 
Result so far: 78973.522
Subtracting 1088 from 1120 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The final outcome is 78973.522, with a leftover of 0.0032.