We look at the division of 44283704 by 196 
We're looking to find how many times 196 goes into 44283704.

Moving on to step 1:
196 can be fit into 4 0 times, resulting in a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Append the next digit (4) from the dividend to 4 and continue with: 44 / 196

Moving on to step 2:
When dividing 44 by 196, we get 0 with a remainder of 44.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 44, we end up with 44.
Grab the next digit (2) from the dividend, add it to 44, then carry on: 442 / 196

Going ahead to step 3:
442 divided by 196 is 2 with a remainder of 50.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 392 away from 442, we end up with 50.
Bring next digit (8) of the dividend behind the 50 and repeat the process: 508 / 196

On to step 4:
When dividing 508 by 196, we get 2 with a remainder of 116.
Put 2 as the next digit of the answer. 
Result so far: 22.0
Subtract 392 from 508 to get 116.
Include the next digit (3) from the dividend after 116, then repeat: 1163 / 196

Going ahead to step 5:
1163 divided by 196 is 5 with a remainder of 183.
Record the quotient 5 as the next digit in the result. 
Result so far: 225.0
If we take 980 away from 1163, we end up with 183.
Include the next digit (7) from the dividend after 183, then repeat: 1837 / 196

Going ahead to step 6:
When dividing 1837 by 196, we get 9 with a remainder of 73.
The next digit of our result is 9. 
Result so far: 2259.0
If we subtract 1764 from 1837, we get 73.
Take the next digit (0) from the dividend and append it to 73, then repeat: 730 / 196

On to step 7:
196 goes into 730 3 times with a remainder of 142.
Write down 3 as next digit of the result. 
Result so far: 22593.0
If we subtract 588 from 730, we get 142.
Take the next digit (4) from the dividend and append it to 142, then repeat: 1424 / 196

Advancing to step 8:
196 can be fit into 1424 7 times, resulting in a remainder of 52.
Write down 7 as next digit of the result. 
Result so far: 225937.0
Subtracting 1372 from 1424 leaves us with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

On to step 9:
The number 196 fits into 520 2 times, leaving a remainder of 128.
The number 2 becomes the next digit in our result. 
Result so far: 225937.2
If we subtract 392 from 520, we get 128.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1280, and continue the process.

Step 10:
196 can be fit into 1280 6 times, resulting in a remainder of 104.
Record the quotient 6 as the next digit in the result. 
Result so far: 225937.26
Subtract 1176 from 1280 to get 104.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1040, and continue the process.

Going ahead to step 11:
1040 divided by 196 is 5 with a remainder of 60.
Put 5 as the next digit of the answer. 
Result so far: 225937.265
If we subtract 980 from 1040, we get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Advancing to step 12:
The number 196 fits into 600 3 times, leaving a remainder of 12.
Put 3 as the next digit of the answer. 
Result so far: 225937.2653
If we subtract 588 from 600, 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.

Advancing to step 13:
When dividing 120 by 196, we get 0 with a remainder of 120.
The number 0 becomes the next digit in our result. 
Result so far: 225937.2653
Subtract 0 from 120 to get 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

On to step 14:
196 goes into 1200 6 times with a remainder of 24.
Put 6 as the next digit of the answer. 
Result so far: 225937.265306
If we subtract 1176 from 1200, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 15:
196 goes into 240 1 times with a remainder of 44.
Record the quotient 1 as the next digit in the result. 
Result so far: 225937.2653061
Subtracting 196 from 240 leaves us with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Let's proceed to step 16:
When dividing 440 by 196, we get 2 with a remainder of 48.
Use 2 as the next digit of our solution. 
Result so far: 225937.26530612
Subtract 392 from 440 to get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

The final result is 225937.26530612 with a remainder of 4.8e-08.