Let's divide 44670071 by 115
Our goal is to divide 44670071 by 115.

On to step 1:
The number 115 fits into 4 0 times, leaving a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Include the next digit (4) from the dividend after 4, then repeat: 44 / 115

Moving on to step 2:
44 divided by 115 is 0 with 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.
Fetch the next digit (6) from the dividend, attach it to 44 and continue: 446 / 115

Step 3:
446 divided by 115 is 3 with a remainder of 101.
The next digit of our result is 3. 
Result so far: 3.0
If we subtract 345 from 446, we get 101.
Grab the next digit (7) from the dividend, add it to 101, then carry on: 1017 / 115

On to step 4:
1017 divided by 115 is 8 with a remainder of 97.
Record the quotient 8 as the next digit in the result. 
Result so far: 38.0
Subtracting 920 from 1017 leaves us with 97.
Bring next digit (0) of the dividend behind the 97 and repeat the process: 970 / 115

Step 5:
115 can be fit into 970 8 times, resulting in a remainder of 50.
The next digit of our result is 8. 
Result so far: 388.0
The remainder is 50 after subtracting 920 from 970.
Bring next digit (0) of the dividend behind the 50 and repeat the process: 500 / 115

Advancing to step 6:
The number 115 fits into 500 4 times, leaving a remainder of 40.
Write down 4 as next digit of the result. 
Result so far: 3884.0
Deduct 460 from 500 and we're left with 40.
Append the next digit (7) from the dividend to 40 and continue with: 407 / 115

Advancing to step 7:
If we divide 407 by 115, we get 3 and a remainder of 62.
Record the quotient 3 as the next digit in the result. 
Result so far: 38843.0
The remainder is 62 after subtracting 345 from 407.
Fetch the next digit (1) from the dividend, attach it to 62 and continue: 621 / 115

On to step 8:
If we divide 621 by 115, we get 5 and a remainder of 46.
Use 5 as the next digit of our solution. 
Result so far: 388435.0
The remainder is 46 after subtracting 575 from 621.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Step 9:
460 divided by 115 is 4 with a remainder of 0.
Use 4 as the next digit of our solution. 
Result so far: 388435.4
Deduct 460 from 460 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 10:
115 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 388435.4
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 11:
When dividing 0 by 115, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 388435.4
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 388435.4 with a remainder of 0.0.