We look at the division of 541971 by 44 
Let's see how many times 44 fits into 541971.

Let's proceed to step 1:
When dividing 5 by 44, we get 0 with a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 44

On to step 2:
44 goes into 54 1 times with a remainder of 10.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 44 away from 54, we end up with 10.
Bring next digit (1) of the dividend behind the 10 and repeat the process: 101 / 44

On to step 3:
When dividing 101 by 44, we get 2 with a remainder of 13.
Record the quotient 2 as the next digit in the result. 
Result so far: 12.0
If we take 88 away from 101, we end up with 13.
Fetch the next digit (9) from the dividend, attach it to 13 and continue: 139 / 44

Let's proceed to step 4:
If we divide 139 by 44, we get 3 and a remainder of 7.
The next digit of our result is 3. 
Result so far: 123.0
Subtracting 132 from 139 leaves us with 7.
Fetch the next digit (7) from the dividend, attach it to 7 and continue: 77 / 44

Moving on to step 5:
44 can be fit into 77 1 times, resulting in a remainder of 33.
Write down 1 as next digit of the result. 
Result so far: 1231.0
Subtracting 44 from 77 leaves us with 33.
Include the next digit (1) from the dividend after 33, then repeat: 331 / 44

Going ahead to step 6:
331 divided by 44 is 7 with a remainder of 23.
Write down 7 as next digit of the result. 
Result so far: 12317.0
Subtract 308 from 331 to get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Step 7:
The number 44 fits into 230 5 times, leaving a remainder of 10.
Put 5 as the next digit of the answer. 
Result so far: 12317.5
If we take 220 away from 230, we end up 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.

On to step 8:
If we divide 100 by 44, we get 2 and a remainder of 12.
The number 2 becomes the next digit in our result. 
Result so far: 12317.52
Subtract 88 from 100 to 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.

Moving on to step 9:
44 goes into 120 2 times with a remainder of 32.
The number 2 becomes the next digit in our result. 
Result so far: 12317.522
Deduct 88 from 120 and we're left 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.

In conclusion, the division gives 12317.522 with a balance of 0.0032.