194044 divided by 438 
We want to figure out the number of times 194044 can be divided by 438.

Step 1:
If we divide 1 by 438, we get 0 and a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Fetch the next digit (9) from the dividend, attach it to 1 and continue: 19 / 438

Going ahead to step 2:
19 divided by 438 is 0 with a remainder of 19.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 19 to get 19.
Grab the next digit (4) from the dividend, add it to 19, then carry on: 194 / 438

On to step 3:
438 can be fit into 194 0 times, resulting in a remainder of 194.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 194 to get 194.
Grab the next digit (0) from the dividend, add it to 194, then carry on: 1940 / 438

On to step 4:
438 goes into 1940 4 times with a remainder of 188.
Use 4 as the next digit of our solution. 
Result so far: 4.0
If we subtract 1752 from 1940, we get 188.
Take the next digit (4) from the dividend and append it to 188, then repeat: 1884 / 438

Let's proceed to step 5:
The number 438 fits into 1884 4 times, leaving a remainder of 132.
Record the quotient 4 as the next digit in the result. 
Result so far: 44.0
If we subtract 1752 from 1884, we get 132.
Append the next digit (4) from the dividend to 132 and continue with: 1324 / 438

Moving on to step 6:
1324 divided by 438 is 3 with a remainder of 10.
Put 3 as the next digit of the answer. 
Result so far: 443.0
If we subtract 1314 from 1324, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 7:
When dividing 100 by 438, we get 0 with a remainder of 100.
Write down 0 as next digit of the result. 
Result so far: 443.0
Subtract 0 from 100 to get 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Advancing to step 8:
438 can be fit into 1000 2 times, resulting in a remainder of 124.
Put 2 as the next digit of the answer. 
Result so far: 443.02
Subtract 876 from 1000 to get 124.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1240, and continue the process.

Going ahead to step 9:
438 goes into 1240 2 times with a remainder of 364.
Write down 2 as next digit of the result. 
Result so far: 443.022
If we take 876 away from 1240, we end up with 364.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3640, and continue the process.

The final outcome is 443.022, with a leftover of 0.0364.