320164 ÷ 44 
Our goal is to divide 320164 by 44.

Moving on to step 1:
If we divide 3 by 44, we get 0 and a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 44

Advancing to step 2:
44 goes into 32 0 times with a remainder of 32.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 32 after subtracting 0 from 32.
Append the next digit (0) from the dividend to 32 and continue with: 320 / 44

On to step 3:
When dividing 320 by 44, we get 7 with a remainder of 12.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
Deduct 308 from 320 and we're left with 12.
Append the next digit (1) from the dividend to 12 and continue with: 121 / 44

On to step 4:
The number 44 fits into 121 2 times, leaving a remainder of 33.
Use 2 as the next digit of our solution. 
Result so far: 72.0
The remainder is 33 after subtracting 88 from 121.
Grab the next digit (6) from the dividend, add it to 33, then carry on: 336 / 44

Step 5:
336 divided by 44 is 7 with a remainder of 28.
The number 7 becomes the next digit in our result. 
Result so far: 727.0
Subtracting 308 from 336 leaves us with 28.
Fetch the next digit (4) from the dividend, attach it to 28 and continue: 284 / 44

Advancing to step 6:
44 can be fit into 284 6 times, resulting in a remainder of 20.
Record the quotient 6 as the next digit in the result. 
Result so far: 7276.0
Subtracting 264 from 284 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 7:
44 goes into 200 4 times with a remainder of 24.
Write down 4 as next digit of the result. 
Result so far: 7276.4
Deduct 176 from 200 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 8:
When dividing 240 by 44, we get 5 with a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 7276.45
Subtracting 220 from 240 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 9:
When dividing 200 by 44, we get 4 with a remainder of 24.
Record the quotient 4 as the next digit in the result. 
Result so far: 7276.454
The remainder is 24 after subtracting 176 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 10:
When dividing 240 by 44, we get 5 with a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 7276.4545
Subtracting 220 from 240 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 11:
When dividing 200 by 44, we get 4 with a remainder of 24.
Write down 4 as next digit of the result. 
Result so far: 7276.45454
Subtracting 176 from 200 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Going ahead to step 12:
44 goes into 240 5 times with a remainder of 20.
Use 5 as the next digit of our solution. 
Result so far: 7276.454545
If we take 220 away from 240, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 13:
44 can be fit into 200 4 times, resulting in a remainder of 24.
Use 4 as the next digit of our solution. 
Result so far: 7276.4545454
If we subtract 176 from 200, 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.

Let's proceed to step 14:
44 can be fit into 240 5 times, resulting in a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 7276.45454545
The remainder is 20 after subtracting 220 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

The final result is 7276.45454545 with a remainder of 2e-08.