We look at the division of 196571 by 44 
We want to figure out the number of times 196571 can be divided by 44.

On to step 1:
44 goes into 1 0 times with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Include the next digit (9) from the dividend after 1, then repeat: 19 / 44

On to step 2:
19 divided by 44 is 0 with a remainder of 19.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 19, we get 19.
Append the next digit (6) from the dividend to 19 and continue with: 196 / 44

On to step 3:
44 goes into 196 4 times with a remainder of 20.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Subtract 176 from 196 to get 20.
Grab the next digit (5) from the dividend, add it to 20, then carry on: 205 / 44

Going ahead to step 4:
44 goes into 205 4 times with a remainder of 29.
Put 4 as the next digit of the answer. 
Result so far: 44.0
If we take 176 away from 205, we end up with 29.
Grab the next digit (7) from the dividend, add it to 29, then carry on: 297 / 44

Moving on to step 5:
If we divide 297 by 44, we get 6 and a remainder of 33.
Use 6 as the next digit of our solution. 
Result so far: 446.0
If we take 264 away from 297, we end up with 33.
Append the next digit (1) from the dividend to 33 and continue with: 331 / 44

Step 6:
When dividing 331 by 44, we get 7 with a remainder of 23.
Record the quotient 7 as the next digit in the result. 
Result so far: 4467.0
Subtracting 308 from 331 leaves us with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Going ahead to step 7:
The number 44 fits into 230 5 times, leaving a remainder of 10.
Put 5 as the next digit of the answer. 
Result so far: 4467.5
The remainder is 10 after subtracting 220 from 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 8:
100 divided by 44 is 2 with a remainder of 12.
Use 2 as the next digit of our solution. 
Result so far: 4467.52
Subtract 88 from 100 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 9:
If we divide 120 by 44, we get 2 and a remainder of 32.
Use 2 as the next digit of our solution. 
Result so far: 4467.522
The remainder is 32 after subtracting 88 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The quotient of the division is 4467.522, and the remainder is 0.0032.