We divide 232827 by 44
Let's see how many times 44 fits into 232827.

Advancing to step 1:
The number 44 fits into 2 0 times, leaving a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Include the next digit (3) from the dividend after 2, then repeat: 23 / 44

Let's proceed to step 2:
The number 44 fits into 23 0 times, leaving a remainder of 23.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 23, we get 23.
Append the next digit (2) from the dividend to 23 and continue with: 232 / 44

Moving on to step 3:
44 goes into 232 5 times with a remainder of 12.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
The remainder is 12 after subtracting 220 from 232.
Grab the next digit (8) from the dividend, add it to 12, then carry on: 128 / 44

Going ahead to step 4:
128 divided by 44 is 2 with a remainder of 40.
Write down 2 as next digit of the result. 
Result so far: 52.0
If we subtract 88 from 128, we get 40.
Append the next digit (2) from the dividend to 40 and continue with: 402 / 44

On to step 5:
44 goes into 402 9 times with a remainder of 6.
Write down 9 as next digit of the result. 
Result so far: 529.0
The remainder is 6 after subtracting 396 from 402.
Grab the next digit (7) from the dividend, add it to 6, then carry on: 67 / 44

Let's proceed to step 6:
44 can be fit into 67 1 times, resulting in a remainder of 23.
Use 1 as the next digit of our solution. 
Result so far: 5291.0
Deduct 44 from 67 and we're left with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Going ahead to step 7:
230 divided by 44 is 5 with a remainder of 10.
Record the quotient 5 as the next digit in the result. 
Result so far: 5291.5
Subtracting 220 from 230 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 8:
The number 44 fits into 100 2 times, leaving a remainder of 12.
Write down 2 as next digit of the result. 
Result so far: 5291.52
If we subtract 88 from 100, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 9:
If we divide 120 by 44, we get 2 and a remainder of 32.
Write down 2 as next digit of the result. 
Result so far: 5291.522
If we subtract 88 from 120, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Our division results in 5291.522 with a remaining 0.0032.