44942092 divided by 523 
Let's see how many times 523 fits into 44942092.

On to step 1:
523 goes into 4 0 times with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Fetch the next digit (4) from the dividend, attach it to 4 and continue: 44 / 523

On to step 2:
523 goes into 44 0 times with a remainder of 44.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 44 after subtracting 0 from 44.
Append the next digit (9) from the dividend to 44 and continue with: 449 / 523

Let's proceed to step 3:
The number 523 fits into 449 0 times, leaving a remainder of 449.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 449 after subtracting 0 from 449.
Bring next digit (4) of the dividend behind the 449 and repeat the process: 4494 / 523

On to step 4:
523 can be fit into 4494 8 times, resulting in a remainder of 310.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
Deduct 4184 from 4494 and we're left with 310.
Fetch the next digit (2) from the dividend, attach it to 310 and continue: 3102 / 523

Moving on to step 5:
If we divide 3102 by 523, we get 5 and a remainder of 487.
Put 5 as the next digit of the answer. 
Result so far: 85.0
Subtract 2615 from 3102 to get 487.
Fetch the next digit (0) from the dividend, attach it to 487 and continue: 4870 / 523

Step 6:
523 goes into 4870 9 times with a remainder of 163.
Use 9 as the next digit of our solution. 
Result so far: 859.0
The remainder is 163 after subtracting 4707 from 4870.
Fetch the next digit (9) from the dividend, attach it to 163 and continue: 1639 / 523

Advancing to step 7:
1639 divided by 523 is 3 with a remainder of 70.
Record the quotient 3 as the next digit in the result. 
Result so far: 8593.0
Subtracting 1569 from 1639 leaves us with 70.
Grab the next digit (2) from the dividend, add it to 70, then carry on: 702 / 523

Step 8:
702 divided by 523 is 1 with a remainder of 179.
The next digit of our result is 1. 
Result so far: 85931.0
Subtracting 523 from 702 leaves us with 179.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1790, and continue the process.

Going ahead to step 9:
The number 523 fits into 1790 3 times, leaving a remainder of 221.
Put 3 as the next digit of the answer. 
Result so far: 85931.3
The remainder is 221 after subtracting 1569 from 1790.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2210, and continue the process.

Let's proceed to step 10:
523 can be fit into 2210 4 times, resulting in a remainder of 118.
The next digit of our result is 4. 
Result so far: 85931.34
Subtract 2092 from 2210 to 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.

Moving on to step 11:
The number 523 fits into 1180 2 times, leaving a remainder of 134.
The number 2 becomes the next digit in our result. 
Result so far: 85931.342
If we take 1046 away from 1180, we end up with 134.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1340, and continue the process.

Advancing to step 12:
When dividing 1340 by 523, we get 2 with a remainder of 294.
Write down 2 as next digit of the result. 
Result so far: 85931.3422
Subtracting 1046 from 1340 leaves us with 294.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2940, and continue the process.

The final result is 85931.3422 with a remainder of 0.00294.