We look at the division of 44961034 by 247 
We want to figure out the number of times 44961034 can be divided by 247.

On to step 1:
4 divided by 247 is 0 with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Append the next digit (4) from the dividend to 4 and continue with: 44 / 247

Step 2:
247 can be fit into 44 0 times, resulting in a remainder of 44.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 44, we get 44.
Take the next digit (9) from the dividend and append it to 44, then repeat: 449 / 247

Step 3:
449 divided by 247 is 1 with a remainder of 202.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 202 after subtracting 247 from 449.
Grab the next digit (6) from the dividend, add it to 202, then carry on: 2026 / 247

Advancing to step 4:
247 goes into 2026 8 times with a remainder of 50.
The number 8 becomes the next digit in our result. 
Result so far: 18.0
Deduct 1976 from 2026 and we're left with 50.
Fetch the next digit (1) from the dividend, attach it to 50 and continue: 501 / 247

Step 5:
247 can be fit into 501 2 times, resulting in a remainder of 7.
The number 2 becomes the next digit in our result. 
Result so far: 182.0
Subtract 494 from 501 to get 7.
Append the next digit (0) from the dividend to 7 and continue with: 70 / 247

Advancing to step 6:
The number 247 fits into 70 0 times, leaving a remainder of 70.
The number 0 becomes the next digit in our result. 
Result so far: 1820.0
Subtract 0 from 70 to get 70.
Include the next digit (3) from the dividend after 70, then repeat: 703 / 247

On to step 7:
If we divide 703 by 247, we get 2 and a remainder of 209.
Record the quotient 2 as the next digit in the result. 
Result so far: 18202.0
Deduct 494 from 703 and we're left with 209.
Take the next digit (4) from the dividend and append it to 209, then repeat: 2094 / 247

Let's proceed to step 8:
The number 247 fits into 2094 8 times, leaving a remainder of 118.
The number 8 becomes the next digit in our result. 
Result so far: 182028.0
If we subtract 1976 from 2094, we get 118.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1180, and continue the process.

Advancing to step 9:
The number 247 fits into 1180 4 times, leaving a remainder of 192.
Write down 4 as next digit of the result. 
Result so far: 182028.4
Subtract 988 from 1180 to get 192.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1920, and continue the process.

Let's proceed to step 10:
If we divide 1920 by 247, we get 7 and a remainder of 191.
Record the quotient 7 as the next digit in the result. 
Result so far: 182028.47
Subtracting 1729 from 1920 leaves us with 191.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1910, and continue the process.

Moving on to step 11:
247 can be fit into 1910 7 times, resulting in a remainder of 181.
The next digit of our result is 7. 
Result so far: 182028.477
If we subtract 1729 from 1910, we get 181.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1810, and continue the process.

After the division, we end up with 182028.477 and a remainder of 0.0181.