We divide 17260 by 44
Our goal is to divide 17260 by 44.

On to step 1:
44 goes into 1 0 times with a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Take the next digit (7) from the dividend and append it to 1, then repeat: 17 / 44

Let's proceed to step 2:
If we divide 17 by 44, we get 0 and a remainder of 17.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 17 after subtracting 0 from 17.
Fetch the next digit (2) from the dividend, attach it to 17 and continue: 172 / 44

Let's proceed to step 3:
If we divide 172 by 44, we get 3 and 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.
Fetch the next digit (6) from the dividend, attach it to 40 and continue: 406 / 44

Let's proceed to step 4:
44 can be fit into 406 9 times, resulting in a remainder of 10.
Write down 9 as next digit of the result. 
Result so far: 39.0
Deduct 396 from 406 and we're left with 10.
Append the next digit (0) from the dividend to 10 and continue with: 100 / 44

Step 5:
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: 392.0
Subtracting 88 from 100 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 6:
When dividing 120 by 44, we get 2 with a remainder of 32.
The number 2 becomes the next digit in our result. 
Result so far: 392.2
If we take 88 away from 120, we end up 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.

Advancing to step 7:
When dividing 320 by 44, we get 7 with a remainder of 12.
Put 7 as the next digit of the answer. 
Result so far: 392.27
Subtracting 308 from 320 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 8:
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: 392.272
Subtracting 88 from 120 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.

Advancing to step 9:
The number 44 fits into 320 7 times, leaving a remainder of 12.
The next digit of our result is 7. 
Result so far: 392.2727
The remainder is 12 after subtracting 308 from 320.
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 10:
If we divide 120 by 44, we get 2 and a remainder of 32.
The number 2 becomes the next digit in our result. 
Result so far: 392.27272
If we take 88 away from 120, we end up 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.

Going ahead to step 11:
If we divide 320 by 44, we get 7 and a remainder of 12.
Write down 7 as next digit of the result. 
Result so far: 392.272727
The remainder is 12 after subtracting 308 from 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 12:
44 can be fit into 120 2 times, resulting in a remainder of 32.
Write down 2 as next digit of the result. 
Result so far: 392.2727272
Subtracting 88 from 120 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.

Moving on to step 13:
If we divide 320 by 44, we get 7 and a remainder of 12.
The number 7 becomes the next digit in our result. 
Result so far: 392.27272727
The remainder is 12 after subtracting 308 from 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

In conclusion, the division gives 392.27272727 with a balance of 1.2e-08.