43974381 ÷ 323 
We want to divide 43974381 by 323.

Let's proceed to step 1:
323 goes into 4 0 times with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Take the next digit (3) from the dividend and append it to 4, then repeat: 43 / 323

On to step 2:
The number 323 fits into 43 0 times, leaving a remainder of 43.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 43 and we're left with 43.
Bring next digit (9) of the dividend behind the 43 and repeat the process: 439 / 323

Going ahead to step 3:
The number 323 fits into 439 1 times, leaving a remainder of 116.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 323 from 439 leaves us with 116.
Bring next digit (7) of the dividend behind the 116 and repeat the process: 1167 / 323

Step 4:
323 goes into 1167 3 times with a remainder of 198.
Write down 3 as next digit of the result. 
Result so far: 13.0
If we subtract 969 from 1167, we get 198.
Fetch the next digit (4) from the dividend, attach it to 198 and continue: 1984 / 323

Going ahead to step 5:
323 can be fit into 1984 6 times, resulting in a remainder of 46.
The next digit of our result is 6. 
Result so far: 136.0
The remainder is 46 after subtracting 1938 from 1984.
Bring next digit (3) of the dividend behind the 46 and repeat the process: 463 / 323

On to step 6:
323 can be fit into 463 1 times, resulting in a remainder of 140.
Write down 1 as next digit of the result. 
Result so far: 1361.0
The remainder is 140 after subtracting 323 from 463.
Append the next digit (8) from the dividend to 140 and continue with: 1408 / 323

Going ahead to step 7:
323 goes into 1408 4 times with a remainder of 116.
Put 4 as the next digit of the answer. 
Result so far: 13614.0
Subtracting 1292 from 1408 leaves us with 116.
Include the next digit (1) from the dividend after 116, then repeat: 1161 / 323

Moving on to step 8:
When dividing 1161 by 323, we get 3 with a remainder of 192.
The next digit of our result is 3. 
Result so far: 136143.0
Subtracting 969 from 1161 leaves us with 192.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1920, and continue the process.

Step 9:
The number 323 fits into 1920 5 times, leaving a remainder of 305.
Use 5 as the next digit of our solution. 
Result so far: 136143.5
Subtract 1615 from 1920 to get 305.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3050, and continue the process.

Let's proceed to step 10:
The number 323 fits into 3050 9 times, leaving a remainder of 143.
Put 9 as the next digit of the answer. 
Result so far: 136143.59
Subtract 2907 from 3050 to get 143.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1430, and continue the process.

On to step 11:
323 goes into 1430 4 times with a remainder of 138.
Write down 4 as next digit of the result. 
Result so far: 136143.594
The remainder is 138 after subtracting 1292 from 1430.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1380, and continue the process.

Step 12:
1380 divided by 323 is 4 with a remainder of 88.
Use 4 as the next digit of our solution. 
Result so far: 136143.5944
The remainder is 88 after subtracting 1292 from 1380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

The final outcome is 136143.5944, with a leftover of 0.00088.